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Presented   by  V^<S\(.\Aj.VAj  .GcA^-e>€/\\D<sv-r^ 

BV  772  .B76  1911 
Brown,  George  W. 
Gems  of  thought  on  tithing 


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GEMS  OF  THOUGHT 
ON  TITHING 

^,»^:,  riN    Sir   riiiKi'L  ,,  _ 


"By 
MINISTERS  AND  LAYMEN 

Of  All  Denominations 


Compiled  by 

GEORGE  W.  BROWN 

A  Presbyterian  Layman 
Indianapolis,  1911 


SECOND  EDITION 


JENNINGS  &  GRAHAM 
Cincinnati  Chicago  Kansas  City  San  Francisco 

EATON  &  MAINS 
New  York  Boston  Pittsburg  Detroit 


Copyright,  191  i, 
By  George  W.  Brown, 


HER  MOTTO 
"  Build  a  little  fence  of  trust  about  to-day, 

Fill  the  space  with  loving  work  and  therein  stay, 
Peer  not  through  the  sheltering  bars  upon  to-morrow, 
God  will  help  thee  bear  whatever  comes  of  joy  or  sorrow." 


CONTENTS. 


Note. — We  are  endeavoring  to  give  a  full  list  of  the  names  of  the  writers  from  whose 
works  and  writings  we  have  quoted  under  each  head  so  that  their  valuable  contributions  may 
be  more  easily  located. 

Preface 11 

Foreword,  _--- 15 

Wm.  G.  Roberts,  Cincinnati. 

Introduction, 17 

Thomas  Kane,  Chicago. 

The  Bible, -.-.        22 

President  Taft. 

CHAPTER  I. 
The  Tithe  in  Scripture,   ------    23 

J.  Campbell  White,  John  H.  Holliday,  Hon.  W.  J.  Bryan,  Henry 
Lansdale,  D.  D.,  Harry  Whitcomb,  The  Bible,  Prof.  C.  F.  Yoder, 
Gov.  Woodrow  Wilson. 

CHAPTER  II. 
Historical  Notes, 42 

Crown  Cyclopedia,  Bishop  Thoburn,  St.  Louis  Globe-Democrat, 
Spelman,  Dr.  C.  A.  Cook,  Frank  O.  Ballard,  D.  D.,  John  Hall, 
D.  D.,  John  Y.  Aitcheson,  D.  D.,  Henry  Lansdale,  D.  D.,  Thomas 
Kane,  Judge  J.  P.  Hobson,  Sylvanus  Stahl,  D.  D.,  Rev.  Dr.  Torrey, 
John  Wesley  Duncan,  D.  D.,  Christian  Steward,  G.  S.  Bailey, 
D.  D.,  Rev.  S.  B.  Shaw,  Rev.  W.  C.  Nash,  O.  P.  Gifford,  D.  D., 
Seneca. 

CHAPTER  III. 
The  Tithe  Law  Unabrogated,       .       .       .       .    52 

Dr.  Alfred  Gandier,  Dr.  Duncan,  John  Ruskin,  Sunda\y  School 
Times,  J.  Campbell  White,  L.  B.  Hartman,  Col.  E.  W.  Halford, 
Harry  Whitcomb,  Dr.  John  Hall,  Pansy,  C.  H.  McDowell,  Rev. 

5 


CONTENTS 

Loren  M.  Edwards,  J.  Willis  Baer,  Dr.  Ballard,  E.  L.  Miller,  J.  M. 
Stanfield,  A.  Carman,  D.  D.,  Rev.  Richard  Duke,  Chas.  E.  Locke, 
D.  D.,  F.  M.  Van  Trees,  D.  D.,  Bishop  Bashford,  Daniel  F. 
Bradley,  D.  D.,  Rev.  W.  R.  Laird,  Judge  Hobson,  James  E.  Rogers, 
D.  D.,  Rev.  Willis  L.  Gelston,  G.  F.  Metzler,  Ph.  D.,  E.  J.  Wag- 
goner, J.  W.  Duncan,  D.  D.,  Dr.  Lansdell,  Thomas  Kane,  G.  L. 
Wharton,  Golden  Censer,  Rev.  D.  Clay  Lilly. 

CHAPTER  IV. 
Jesus  and  the  Tithe, 64 

John  17:15-18.  Frances  Ridley  Havergal,  Bishop  C.  C.  McCabe, 
Dr.  John  Wesley  Duncan  in  his  "Our  Christian  Stewardship,"  W. 
S.  Daniels,  B.  A.,  B.  D.,  Dr.  Hall,  John  Y.  Ewart,  D.  D.,  Rev.  A, 
B.  Strickland,  Rev.  H.  W.  Hinde,  England ;  Harry  Whitcomb,  E. 
Y.  Mullins,  D.  D.,  Dr.  O.  P.  Gifford,  Henry  Lansdell,  D.  D.,  Rev. 
Chas.  W.  Harshman,  E.  F.  Burr,  D.  D.,  John  Ruskin,  Rev.  B.  B. 
Bosworth,  Rev.  John  H.  Whiteman. 

CHAPTER  V. 
The  Storehouse, 73 

Bishop  Robinson,  Rev.  Maitland  Alexander,  D.  D.,  Dr.  S.  S. 
Hough,  L.  M.  Edwards,  Robert  Burdett's  Church,  J.  Campbell 
White,  J.  M.  Stanfield,  Dr.  Duncan,  John  R.  Pepper,  F.  O.  Ballard, 

D.  D.,  Herald  and  Presbyter,  Dr.  E.  Y.  Mullins,  Dr.  J.  Y.  Aitche- 
son,  E.  B.  Stewart,  D.  D.,  Thomas  Kane;  A  Barrister,  London; 

E.  L.  Miller,  Frances  Ridley  Havergal,  H.  Whitcomb,  Rev.  J.  G. 
King,  Henry  Ward  Beecher. 

CHAPTER  VI. 

ADVANTAGES  TO  THE  OBEDIENT,  -  -  -  -      84 

Bishop  Nelson,  Thomas  Kane,  Harry  Whitcomb,  William  G. 
Roberts,  Spurgeon,  Rev.  F.  A.  Kahler,  A.  A.  Hyde,  G.  L.  Wharton, 
Dr.  Charles  A.  Cook,  O.  P.  Gifford,  Rev.  James  Husser,  Richard 
Duke,  Professor  Henry  Drummond,  A.  J.  Gordon,  Rev.  W.  A. 
Ayres,  F.  M.  Van  Trees,  D.  D.,  George  Macdonald,  Augustine, 
W.  C.  Nash,  The  Interior,  Horace,  W.  R.  Laird,  Ph.  D.,  Dr.  S.  S. 
Hough,  Bishop  J.  W.  Bashford,  Mrs.  E.  L.  Miller,  Samuel  P. 
Harbison,  Laymen's  Motto. 


CONTENTS 

CHAPTER  VII. 
Testimonies,  -•-       -       -  -       -       -       -94 

Rev.  Dr.  A.  P.  Parker,  Mr.  Calkins  in  "Mary  Christopher,"  E.  J. 
Waggoner,  The  Indianapolis  News,  Judge  Hobson,  of  Kentucky, 
in  "Our  Homes;"  Sunday  School  Times,  Christian  Steward,  Dr. 
Aitcheson ;  Rev.  F.  B.  Meyer,  London ;  Rev.  A.  B.  Strickland,  Rev. 
S.  Chadwick,  John  H.  Converse,  Rev.  J.  W.  Riddel,  Edw.  Judson, 
D.  D.,  D.  W.  Faunce,  D.  D.,  George  Muller,  A.  J.  Gordon,  D.  D., 
W.  W.  Barr,  D.  D.,  G.  L.  Wharton,  W.  D.  Allison,  J.  B.  Gambrell, 
Rev.  S.  B.  Shaw,  Alfred  E.  Marling,  Dr.  Lansdell,  Rev.  C.  H. 
Yatman,  Thomas  Kane,  Rev.  W.  L.  Gelston,  A.  F.  Schauffler, 
D.  D.,  Joseph  N.  Shenstone,  Dr.  J.  W.  Duncan,  Mr.  Gladstone, 
D.  L.  Moody,  E.  M.  Runyan,  Washington  (Pa.)  News  Item,  Chris- 
tian Steward,  Judge  Hobson,  F.  J.  Michel,  Woman's  Missionary 
Society  Item,  Dr.  Cook,  Methodist  Church,  Shelbyville,  Ind. ;  Rev. 
F.  P.  Sigler,  H.  D.  Jenkins,  Missionary  Visitor,  G.  L.  Wharton, 
John  Wesley  and  William  Carey,  C.  C.  Smith  in  Herald  and  Pres- 
byter, Laymen's  mottoes. 

CHAPTER  VIII. 
How  Estimate  the  tithe.? 112 

Churchman's  Tithe  Club,  Samuel  P.  Capen,  R.  L.  Davidson, 
Thomas  Kane,  Dr.  Aitcheson,  The  Churchman,  Dr.  John  Hall, 
Table  on  Proportionate  Giving  by  Presbyterian  Assembly,  John 
Wesley,  Mr.  Rigby  in  "Tithe  Terumoth,"  C.  W.  Winchester,  D.  D., 
Presbyterian  Board  Foreign  Missions,  Rev.  Wm.  Hurlin,  F.  B. 
Meyer,  London;  Philip  S.  Moxom,  D.  D.,  George  Sherwood  Eddy, 
Judge  Hobson,  of  Kentucky;  Rev.  S.  B.  Shaw,  Frank  O.  Ballard, 

D.  D.,  S.  S.  Hough,  D.  D.,  J.  Willis  Baer,  H.  Clay  Trumbull,  D.  D., 
in  Sunda';^\  School  Tiroes;  W.  R.  Laird,  Ph.  D. ;  E.  L.  Miller,  Peru, 
Ind. ;  Rev.  A.  E.  Waffle,  W.  W.  Cooper,  Rev.  E.  E.  Urner,  Wm. 
Gladstone,  Christian  Steward,  G.  L.  Wharton,  Rev.  James  Husser, 
H.  S.  Dixon,  J.  M.  Stanfield,  George  Macdonald,  Alfred  E. 
Marling,  Chas.  D.  Meigs,  H.  F.  Shupe,  Wm.  Arthur. 

CHAPTER  IX. 
How  Introduce  the  Tithe  Plan  .?  -       -       -       -  130 

Bishop  S.  P.  Spreng,  H.  W.  Hinde,  Vicar  St.  Johns,  England; 
J.  Wilbur  Chapman,  D.  D.,  Torrey-Alexander,  Andrew  Murray, 

E.  A.  K.  Hackett,  Daniel  G.  Dunkin,  Christian  Steward,  Rev.  J.  W. 

7 


CONTENTS 

Magruder,  E.  M.  Randall,  Bishop  McDowell,  W.  E.  Gladstone,  The 
Lord's  Portion;  James  Husser,  Rev.  E.  E.  Umer,  Toronto  Pres- 
byterian Church;  Methodist  Discipline,  Rev.  Geo.  Guirey,  Wesley 
Chapel,  Mr.  Barnes;  Rev.  Dr.  C.  E.  Bacon,  J.  W.  Riddel,  Thomas 
Kane,  Dr.  J,  Timothy  Stone,  N.  L.  Rigby,  Herald  and  Presbyter, 
Dr.  C.  E.  Locke,  Wilbur  F.  Crafts,  Ph.  D.,  Rev.  H.  W.  Hinde, 
Rev.  W.  W.  Casselberry,  Bess  M.  Brown,  G.  L.  Wharton,  Judge 
Cleland,  Rev.  W.  A.  Brown;  Stewards  Central  Avenue  Methodist 
Episcopal  Church,  Indianapolis ;  H.  M.  Glossbrenner,  Dr.  J.  W. 
Duncan,  J.  P.  Sigler,  Tithe  Evangelist,  Rev.  Oliver  P.  Bronston, 
Dr.  John  Hall,  D.  L.  Moody,  John  Ruskin,  George  L.  Robinson  in 
"Men  and  Religion." 

CHAPTER  X. 
The  Tithe  Covenant, 149 

Rev.  S.  M.  Zwemer,  Rev.  W.  L.  Gelston,  Christian  Steward, 
Wilbur  F.  Crafts,  H.  Clay  Trumbull  in  Sunday  School  Times, 

F.  O.  Ballard,  D.  D.,  Dr.  A.  T.  Pierson,  E.  L.  Miller,  Thomas 
Kane,  Salvation  Army,  E,  B.  Stewart,  D.  D.,  Board  of  Foreign 
Missions  Presbyterian  Church,  Harvey  Reeves  Calkins,  Twentieth 
Century  Tithe  Covenant  Association,  Hamilton  Methodist  Epis- 
copal Conference,  Young  People's  Department  Irvington  Methodist 
Episcopal  Church,  R.  L.  Davidson,  Gladstone,  Dr.  Hough,  Tenth 
Legion,  Laymen's  Movement,  Association  of  Christian  Stewards, 

G.  L.  Wharton,  E.  P.  Whallon,  D.  D. 


CHAPTER  XI. 
COMMENT, 163 

Bishop  Charles  E.  Woodcock,  Dr.  Herrick  Johnson,  The  Indian- 
apolis Star,  Governor  Thomas  Marshall;  Governor  Stubbs,  of 
Kansas ;  Dr.  Ira  Landrith,  Bishop  C.  C.  McCabe,  Judge  Hobson 
in  "What  We  Owe,"  Frances  Ridley  Havergal,  Herald  and  Pres- 
byter, H.  F.  Shupe,  Rev.  S.  B.  Shaw,  Rev.  W.  H.  Mentzer,  Charles 
D.  Meigs,  The  Continent,  C.  E.  Hewitt,  D.  D.,  Dr.  J.  W.  Duncan, 
Alfred  A.  Marling,  Dr.  John  Hall's  Lectures  on  "Religious  Use 
of  Property,"  Dr.  Ballard,  Sunday  School  Times,  E.  H.  Eby,  O.  P. 
Gifford,  H.  R.  Johnson,  Rev.  E.  E.  Urner,  Bishop  J.  W.  Bashford, 
Dr.  Joseph  Parker,  Josiah  Strong,  Church  News,  E.  I.  D.  Pepper, 
Editor  Christian  Standard,  Christian  Steward,  Carlyle,  Independ- 
ent, Dr.  R.  W.  Woodsworth,  Andrew  J.  Diddel,  Wm,  C.  Van 
Arsdel,  G.  Campbell  Morgan,  Dr.  James  R.  Pratt, 

8 


CONTENTS 

CHAPTER  XII. 
Revival  of  Christian  Stev^ardship,       -       -       -  179 

Dr.  Hough,  Horace  Bushnell,  Thomas  Kane,  Bishop  McCabe, 
Bishop  McDowell,  Rev.  Dr.  Frederick  E.  Taylor,  Robert  E.  Speer; 
Report  World's  Missionary  Congress,  1910,  Vol.  7;  Home  Base, 
Dr.  C.  A.  Cook,  Dr.  Francis  E.  Clark,  J.  Wilbur  Chapman,  D.  D., 
Rev.  H.  W.  Hinde,  Rev.  S.  B.  Shaw,  in  his  God's  Financial  Plan; 
Rev.  J.  W.  Carpenter,  Omaha ;  Dr.  Lansdell,  Herald  and  Presbyter, 
Indiana  Synod,  Pacific  Baptist,  Asa  D.  Smith,  D.  D.,  G.  L.  Whar- 
ton, Rev.  A.  B.  Strickland,  Rev.  W.  A.  Ayres,  Ram's  Horn, 
Evangelical  Alliance,  John  Marvin  Dean,  Rev.  Daniel  G.  Dunkin, 
Dr.  Lansdell,  Rev.  J.  Whitcomb  Brougher,  Rev.  Alexander  Black- 
bum,  Rev.  H.  W.  Hinde,  E.  M.  Runyan,  I.  F.  Wyckoff,  Chas.  P. 
Foreman,  D.  D.,  W.  F.  Crafts,  Secular  Newspaper  Items,  Rev. 
Joshua  Stansfield,  D.  D.,  Dr.  Ballard,  Julius  Rosenwald,  The 
Sage  Foundation,  Dr.  D.  K.  Pearsons,  Andrew  Carnegie  and  John 
D.  Rockefeller  donations.  Christian  Steward,  Rev.  C.  J.  Pope, 
Bishop  Bashford,  A.  B.  Storms,  D.  D.,  Rev.  John  Angel  James, 
O.  B.  Judd,  LL.  D.,  H.  Gafner  in  Herald  and  Presbyter;  J.  H. 
Kilpatrick,  D.  D.,  Thomas  S.  Dickson,  M.  A.,  Indiana  Synod; 
General  Conference  Methodist  Episcopal  Church;  F.  R.  Gates, 
Interior,  Chas.  A.  Sullivan,  Dr.  R.  W.  Woodsworth,  Dr.  A.  Car- 
man, Rev.  W.  W.  Casselberry,  Alvah  Hovey,  D.  D.,  The  Continent, 
Pacific  Baptist,  Fayette  L.  Thompson,  Outline  Men  and  Religion 
Forward  Movement,  Bishop  Edwin  H.  Hughes,  Pacific  Presby- 
terian, Dr.  Chas.  L,  Thompson,  in  Assembly  Herald.  John  R. 
Mott. 


PREFACE 


There  is  need  that  the  wealth  of  the  Church  be  laid  at  the  feet  of 
Christ.  This  not  so  much  because  of  what  it  would  accomplish 
in  providing  the  means  for  all  temporal  demands  of  Christian  and 
missionary  effort,  but  that  the  possessors  might  become  not  only 
stewards  but  partners  with  Him  in  the  great  mission  of  the 
Church :  the  evangelization  of  the  world.  We  need  not  stop  now 
to  speculate  as  to  why  "the  Holy  Tithe,"  the  only  prescribed  claim 
or  method  revealed  by  God  for  financing  His  Church,  has  come 
more  or  less  into  disuse  through  the  centuries ;  but  we  may  well 
reflect  upon  the  conditions  which  call  for  a  more  thorough  reli- 
gious consecration  of  earthly  possessions,  and  how  such  consecra- 
tion may  be  brought  about. 

Dr.  Charles  E.  Locke  accounts  for  the  lack  of  devotion  of 
money  in  our  day  when  he  says:  "As  a  lamentable  result  of  a 
failure  to  preach  the  Scriptural  doctrine  of  the  tithe,  it  has  been 
computed  that,  while  the  Church  owns  one-fifth  of  the  wealth  of 
the  United  States,  only  one-sixteenth  of  one  per  cent  is  given  for 
evangelizing  the  heathen  world.  Under  a  mistaken  idea  that  'giv- 
ing as  God  hath  prospered'  was  a  loftier  basis  of  supporting  the 
kingdom  than  the  Scriptural  doctrine  of  the  tenth,  the  Christian 
Church  is  giving  immeasurably  less  than  the  ancient  Jews ;  and 
every  interest  of  Christ's  kingdom  is  embarrassed  for  want  of 
funds." 

In  his  excellent  book  entitled,  "Our  Christian  Stewardship," 
the  Rev.  Dr.  John  Wesley  Duncan  says  upon  this  same  subject: 
"There  are  thousands  of  devoted  Christian  people  who  will  be 
honest  with  God  and  their  fellow-men  when  once  convinced  as  to 
the  teaching  of  the  Bible  on  this  vital  subject.  To  all  such  we 
now  appeal.     If  the  tithe  is  not  a  present  obligation,  not  in  full 

II 


PREFACE 

force,  then  we  reply  the  Scriptures  are  meaningless  in  their  teach- 
ing on  the  subject ;  and  furthermore,  if  this  be  not  God's  plan  for 
financing  His  kingdom,  He  has  no  plan." 

"We  hear  a  great  deal  these  days,"  writes  Rev.  E.  M.  Runyan, 
"along  the  line  that  when  the  Church  gets  right  spiritually,  there 
will  be  no  trouble  about  the  money.  My  experience  clearly  teaches 
me  that  when  Christians  get  right  with  reference  to  the  money, 
there  will  be  no  question  about  the  spirituality  of  the  Church. 
Selfishness  and  devotion  to  Christian  service  will  never  be  found 
in  the  same  life.  There  is  no  room  for  the  prayer  life  in  a  heart 
filled  with  selfishness,  and  no  possibility  of  Christian  growth  with- 
out the  prayer  life." 

"The  man  who  religiously  tithes  his  income  is  a  doubly  con- 
verted man."  Tithing  weans  him  away  from  covetousness,  which 
in  Scripture  is  classed  along  with  stealing,  adultery,  and  drunken- 
ness, in  its  power  to  alienate  a  man  from  God.  "Be  not  deceived : 
neither  fornicators,  nor  idolators,  nor  adulterers,  nor  effeminate, 
nor  abusers  of  themselves  with  men,  nor  thieves,  nor  covetous, 
nor  drunkards,  nor  revilers,  nor  extortioners  shall  inherit  the 
kingdom  of  God."  (i  Cor.  6:  9.)  It  is  not  so  much  a  matter  then 
whether  the  Churches  shall  adopt  the  so-called  "every  member 
canvass"  or  the  "budget  plan"  for  enlisting  men  in  the  support  of 
the  Church  and  Missions,  as  it  is  to  have  all  recognize  the  Tithe 
as  God's  plan  given  for  our  guidance,  and  make  that  the  basis 
for  these  and  other  well-regulated  "'business  methods.'' 

It  is  our  observation  that  the  man  who  tithes  will  soon  deem 
it  a  privilege  to  devote  free-will  offerings  beyond  the  tithe,  be- 
cause his  business  interests  are  usually  not  only  prosperous,  but  he 
is  constantly  in  touch  with  God  concerning  the  needs  of  the 
Church.  His  business  concerns  and  the  devotion  of  the  tithe  are 
coming  up  weekly,  often  daily,  between  "the  King  and  His  stew- 
ard," and  no  business  venture  is  sanctioned  or  undertaken  which 
is  not  scrupulously  honest.  "Of  all  the  challenges  contained  in 
Scripture,"  says  J.  Campbell  White,  "for  the  securing  of  over- 
flowing spiritual  blessing,  none  is  so  striking  and  unqualified  as 
that  which  makes  obedience  to  God  in  our  use  of  money  the  con- 

12 


PREFACE 

dition  of  His  favor  (quoting  Malachi  3:7-10),  and  there  are 
many  individuals  and  congregations  that  have  accepted  this  chal- 
lenge, and  through  the  obedience  of  faith  have  entered  into  the 
richest  spiritual  blessing  of  all  their  history." 

Dr.  Lansdell,  in  his  "Sacred  Tenth,"  gives  the  names  and  titles 
of  540  books  and  tracts  on  Tithing  written  for  the  most  part  by 
ministers  and  laymen  identified  with  the  Church  and  students  of 
its  problems.  The  larger  part  of  these  are  of  very  recent  date, 
and  evidently  prompted  by  a  desire  to  win  the  Church  and  all 
men  in  sympathy  with  her  glorious  work  away  from  much  of 
the  present-day  lax  and  unscriptural  method  of  Church  finance. 
Almost  without  exception  these  authors  are  calling  the  minis- 
try and  the  laity  to  prayer  and  earnest  consideration  of  the 
Biblical  standards  of  devotion  of  money.  We  are  indebted  to 
many  of  these  prominent  men  for  the  instructive  and  inspiring 
thoughts  expressed  herein. 

If  this  little  volume  shall  be  used  of  God  in  bringing  men  to 
a  fuller  recognition  of  His  claim  upon  them  in  the  matter  of  the 
religious  devotion  of  their  incomes  to  His  service,  the  author  and 
compiler  of  these  pages  will  be  truly  grateful  to  Him  whose  re- 
vealed Word  should  in  all  things  be  the  unerring  guide. 

Yours  in  service, 
Indianapolis,  Ind.,  George;  W.  Brown. 

January  12,  191 1. 


13 


FOREWORD 

By  W11.LIAM  G.  Roberts. 

The;  Voice  of  the  Church  to-day  is  everywhere  calling  upon  her 
members  to  behold  the  fields  all  over  the  world  are  now  white  unto 
the  harvest,  and  the  laborers  by  the  thousand  are  waiting  employ, 
but  the  treasury  (or  money  storehouse)  is  either  so  low  or  alto- 
gether empty  that  only  a  very  few  can  be  engaged  for  the  work. 
And  she  is  asking  that  we  compare  this  condition  of  an  empty 
treasury  with  our  ability  to  provide  the  money  requisite  to  supply 
her  every  need,  and  that  the  day  is  now  come  when  her  members 
in  large  numbers  no  longer  count  their  riches  by  the  hundred  and 
thousand,  but  many  of  them  are  able  to  count  millions,  and  some 
few  by  the  hundred  million ;  and  still  the  treasury  is  empty. 

We  are  warned  to  "Beware  that  thou  forget  not  the  Lord  thy 
God."  "When  thy  silver  and  thy  gold  is  multiplied,"  remember 
it  is  He  that  "Giveth  thee  power  to  get  wealth." 

With  the  harvest  ripe  and  the  laborers  ready,  and  the  silver 
and  the  gold  multiplied,  why  is  the  work  delayed?  It  is  because 
the  command  "Bring  ye  all  the  tithes  into  the  storehouse  that 
there  may  be  meat  in  Mine  house"  has  not  been  obeyed;  so  the 
Church,  the  Bride  of  Christ,  could  not  send  forth  her  preachers 
and  teachers  of  righteousness  in  obedience  to  her  Lord's  com- 
mand, "Go  ye  therefore  and  teach  all  nations,  baptizing  them 
in  the  name  of  the  Father  and  of  the  Son  and  of  the  Holy  Ghost." 
But  how  can  they  be  taught  unless  teachers  be  sent,  and  how  can 
they  be  sent  without  the  means,  and  why  is  there  not  means? 
Because  we  have  robbed  God  and  disregarded  His  plan. 

The  message  of  this  book  challenges  the  reader  to  a  personal 
examination  both  of  himself  and  of  the  Word  of  God,  that  he  may 
see  clearly  the  house  of  God  is  forsaken  for  the  same  reason  to- 

15 


FOREWORD 

day  as  it  was  declared  to  be  centuries  ago  by  His  Holy  Prophet 
Nehemiah,  "And  I  perceived  that  the  portion  of  the  Levites  had 
not  been  given  them."  Numbers  i8:  21.  "And  behold  I  have  given 
the  children  of  Levi  all  the  tenth  in  Israel  for  an  inheritance  for 
their  service  which  they  serve,  even  the  service  of  the  tabernacle 
of  the  congregation,"  and  in  like  manner  the  Apostle  Paul  re- 
minds the  people  the  plan  of  God  ordained  to  maintain  the  Levites 
who  ministered  about  Holy  things  has  never  changed,  and  ap- 
plies to-day  in  the  same  way  to  our  spiritual  Levites  (evangelist, 
pastors,  and  teachers),  being  in  these  words: 

"Do  ye  not  know  that  they  which  minister  about  holy  things 
live  of  the  things  of  the  temple,  and  they  which  wait  at  the  altar 
are  partakers  with  the  altar?  Even  so  hath  the  Lord  ordained 
that  they  which  preach  the  gospel  should  live  of  the  gospel,"  And 
the  Church  that  will  by  its  faith  accept  the  challenge  "Prove  me 
now,  herewith,"  will  find  that  God  will  keep  His  promise  and  sup- 
ply all  their  need,  and  the  treasury,  like  the  widow's  cruse  of  oil, 
will  never  be  empty,  and  the  means  will  be  abundant  to  send  the 
light  of  the  gospel  to  all  lands. 

Only  one  whose  spiritual  vision  is  strong  and  clear  and  conse- 
cration complete  could  put  forth  the  thoughts  contained  in  this 
little  volume,  and  so  well  and  exclusively  are  its  foundations  laid 
on  the  Word  of  God  that  Christians  of  every  denomination  will 
gladly  welcome  its  pages  of  instruction  on  a  subject  that  has  been 
so  long  neglected  by  the  Church,  but  is  now  taking  root  and 
springing  up  everywhere. 

The  thoughts  in  this  book  will  have  a  share  in  filling  the  world 
with  the  promised  blessing,  "The  earth  shall  be  filled  with  the 
knowledge  of  the  glory  of  the  Lord  as  the  waters  cover  the  sea," 
and  will  bring  to  its  author  the  "well  done"  when  He  cometh  to 
make  up  His  jewels. 

Cincinnati,  Ohio, 

January  11,  191 1. 


16 


INTRODUCTION 

By  Thomas  Kane. 

One  of  the  really  great  books  of  the  Nineteenth  Century,  judged 
by  its  influence  upon  thinking  Christians,  is  Henry  Drummond's 
"Natural  Law  in  the  Spiritual  World."  From  many  standpoints 
the  author  proves  that  there  are  not  two  sets  of  laws — one  for  the 
natural,  the  other  for  the  spiritual  world ;  that,  so  to  speak,  all 
natural  law  is  spiritual,  and  all  spiritual  law  is  natural,  and  all  of 
both  divine. 

Of  all  the  centuries  in  the  world's  history  the  Nineteenth  is 
unapproached  in  the  number  and  importance  of  inventions  and 
discoveries.  Every  one  of  these  possessing  any  real  value  is  based 
upon  one  or  more  of  God's  natural  laws.  The  laws  themselves 
have  always  existed,  and  have  never  changed.  The  discoveries 
have  been  of  the  laws,  the  inventions,  of  their  use  and  control. 
The  laws  of  electricity  were  exactly  the  same  when  the  Pharaohs 
were  building  the  pyramids  that  they  are  to-day  when  we  are  using 
them  to  run  our  street  cars  and  light  our  homes. 

That  there  are  foundation  and  fundamental  financial  and  busi- 
ness laws,  the  observance  of  which  is  absolutely  necessary  to  any 
success  worthy  of  the  name,  no  one  will  deny.  Yet  if  any  reflect- 
ing business  man  of  ordinary  intelligence  were  asked  to  name  that 
one  institution  of  all  others  which  succeeds,  in  so  far  as  it  does 
succeed,  while  ignoring,  disregarding,  or  violating  all  the  common 
fundamental  laws  of  business,  he  would  unhesitatingly  name  the 
Protestant  Christian  Church.  Instead  of  being  founded  upon  law 
its  whole  financial  system  is  built  up  very  largely  upon  sentiment, 
custom,  and  emotionalism.  Its  consistent  and  persistent  attitude 
toward  even  its  own  members,  to  say  nothing  of  those  outside  its 
membership,  is  that  of  begging.  "Give!"  "Give!"  is  not  only  the 
keynote,  but  the  whole  gamut  of  its  appeals  for  support.  No  law 
of  debt  or  payment  is  appealed  to  or  recognized. 

2  17 


INTRODUCTION 

The  best  evidence  of  the  divine  origin  of  the  Christian  Church 
is  that  it  is  able  to  stand  such  financial  treatment  and  make  any 
progress  whatever.  Any  human  institution  conducted  in  similar 
fashion  would  very  soon  become  bankrupt. 

All  fundamental  laws  are  God's  laws.  The  laws  themselves 
are  never  lost,  but  the  control  and  use  of  them  may  be  lost  or  dis- 
continued, or  both.  Two  thousand  years  ago  the  Romans  knew 
and  used  the  chemical  laws  of  making  cement  that  would  outlast 
the  stones  it  bound  together.  Knowledge  of  the  law  was  lost  for 
centuries,  and  was  rediscovered,  if  indeed  the  discovery  was  genu- 
ine, within  the  last  one  hundred  years.  The  loss  and  rediscovery 
of  the  chemical  law  governing  the  art  of  glazing  pottery  is  an- 
other familiar  example, 

God's  law  of  the  tithe  always  has  been  and  is  yet  not  a  Mosaic 
or  Jewish  law,  but  a  law  of  the  human  race.  Clay  tablets  found 
in  the  ruins  of  ancient  cities  show  that  it  was  observed  hundreds 
of  years  before  the  father  of  the  Jewish  race  was  born.  Knowl- 
edge of  the  law  and  of  the  benefits  that  follow  its  observance  have 
largely  been  lost  sight  of,  but  have  never  been  entirely  lost.  More 
and  more  in  recent  years  not  only  the  law  itself,  but  the  beneficial 
results,  both  spiritual  and  financial,  that  follow  its  faithful  observ- 
ance are  forcing  themselves  upon  public  attention.  These  results 
are  no  less  marked  in  churches  where  any  considerable  proportion 
of  the  members  tithe  their  income  than  upon  the  individual  tithers 
themselves. 

It  is  trite  to  say  that  it  is  both  wise  and  profitable  to  obey  all 
of  God's  laws.  The  observance  of  each  and  every  one  of  them 
contributes  to  our  happiness  and  prosperity,  both  temporal  and 
spiritual.  We  never  outgrow  even  the  least  of  them,  nor  can  we 
ever  safely  or  profitably  neglect  or  refuse  to  obey  them.  If  we 
do,  and  when  we  do,  the  only  safe  and  sane  course  is  to  return 
to  our  Father,  our  God,  and  renew  our  obedience. 

The  twin  laws  that  the  seventh  of  our  time  and  the  tenth  of  our 
income  shall  be  devoted  in  a  special  sense  to  God's  service  have 
never  been  repealed  or  abrogated,  although  until  recent  years  the 
law  of  the  tithe  was  almost  universally  disobeyed ;  indeed,  com- 

l8 


INTRODUCTION 

paratively  few  had  any  distinct  knowledge  of  its  existence.  Yet 
neither  of  these  laws,  the  law  of  the  Sabbath  or  that  of  the  Tithe, 
was  an  arbitrary  dictum  of  the  Almighty, 

Both  have  their  foundation  in  human  needs,  and  both  were 
promulgated  for  our  benefit.  In  so  far  as  they  enhance  God's 
glory  they  do  it  through  the  good  we  receive  by  obeying  them. 
From  the  standpoint  of  health  and  physical  well-being,  to  say 
nothing  of  both  temporal  and  spiritual  advantages,  we  can  not 
afford  to  ignore  resting  and  changing  the  current  of  our  thoughts 
every  seventh  day;  neither  from  the  standpoint  of  financial  suc- 
cess in  any  true  sense,  to  say  nothing  of  spiritual  uplift  and 
growth,  can  we  afford  not  to  consecrate  specially  to  God's  service 
one-tenth  of  our  income. 

The  distinction  that  the  tithe  is  distinctly  a  debt  and  not  a 
gift  should  never  be  lost  sight  of.  The  expression,  "Give  God  the 
tithe"  is  not  only  wrong,  but  in  a  very  literal  sense  it  is  belittling 
God  to  our  consciousness.  You  do  not  "give"  your  banker  the 
interest  you  owe  him,  nor  "give"  your  grocer  the  amount  of  his 
bill.    Yet  neither  is  more  of  a  debt  than  the  tithe  we  owe  to  God. 

We  all,  ministers  and  laymen  alike,  live  under  God's  law  of 
the  tithe.  We  can  obey  it  and  reap  the  reward  that  all  honest 
men  enjoy  in  paying  their  debts.  We  can  disobey  it  and  suffer 
the  penalties  of  disobedience.  One  of  the  penalties  to  the  in- 
dividual is  the  everywhere  obvious  indifference  of  Church  mem- 
bers to  their  obligations  to  support  the  Church,  its  ministry,  and 
its  missionary  enterprises.  Another  is  that  it  fosters  the  sin  of 
covetousness,  which  is  the  one  commandment  of  the  ten  that  we 
can  violate  all  our  lives  and  not  know  it.  Our  neighbors  and 
friends  can  and  do  know  it,  however,  and  mark  and  comment  on 
its  increasing  power  and  control  over  us  as  we  grow  older. 

But  the  saddest  and  most  humiliating  result  of  disobeying 
God's  law  of  the  tithe  is  apparent  in  the  Church  itself.  Instead 
of  selecting  the  strongest  men  to  administer  funds,  it  sets  them 
to  begging  for  them.  Instead  of  a  surplus  in  all  missionary  funds 
and  society  treasuries,  there  is  a  constant  deficit  or  dread  of  one. 
Instead  of  "meat  in  Mine  house,"  there  is  emptiness.    Instead  'of 

19 


INTRODUCTION 

the  cheerfulness  of  prosperity,  there  is  the  gloom  that  always  fol- 
lows debt  or  the  fear  of  debt.  Instead  of  an  open  and  inviting 
door  to  the  most  noble  and  most  attractive  calling  in  the  world, 
the  ministry  of  Jesus  Christ,  a  door  the  entrance  to  which  would 
be  crowded  by  enthusiastic  thousands  of  the  brainiest,  best  edu- 
cated, and  most  consecrated  young  men  of  our  country  but  for 
the  warning  sign  we  have  placed  above  it. 

That  ominous  sign  reads :  "All  who  enter  here  must  not  only 
become  practical  beggars  for  all  the  money  necessary  to  carry  on 
and  advance  the  causes  nearest  the  heart  of  Christ  and  their  own 
hearts,  but  also  very  often  must  practically  beg  the  money  neces- 
sary for  their  own  and  their  families'  support." 

No  wonder  the  brightest  and  best  of  the  students  in  the  semi- 
naries are  eager  to  be  sent  to  foreign  fields.  There  most  of  them 
teach  tithing,  and  leave  the  begging  to  be  done  in  the  Churches  at 
home. 

As  has  already  been  stated,  the  law  of  the  tithe  is  as  old  as 
the  human  race.  Once  it  was  practiced  by  heathen  nations,  but 
that  only  proves  its  antiquity.  It  was  reaffirmed,  not  enacted,  in 
the  Jewish  law,  not  for  God's  benefit  or  glory,  but  for  the  benefit 
of  the  Jewish  people.  The  first  mention  of  the  tithe  in  the  Bible 
is  the  simple  statement,  "The  tithe  is  the  Lord's,"  and  afterward 
directions  were  given  as  to  what  should  be  done  with  it. 

To  claim  that  the  Law  of  the  Tithe  is  not  binding  because  it 
was  not  included  in  the  Decalogue,  is  as  foolish  as  to  claim  that  the 
law  of  love  to  our  neighbor  is  not  binding  because  it,  too,  is  omit- 
ted. "Thou  shalt  pay  thy  just  debts"  is  not  in  the  Decalogue. 
Yet  no  one  asserts  the  right  to  be  dishonest  because  of  that  fact. 
"Thou  shalt  not  be  a  hypocrite"  was  not  written  on  the  stone  tab- 
lets, yet  we  never  hear  of  hypocrites  shielding  themselves  behind 
the  omission.  If  any  one,  while  denying  the  binding  obligation 
of  the  law  of  the  tithe,  claims  that  the  law  "Thou  shalt  not  steal" 
covers  the  case  of  the  dishonest  debtor,  does  he  mean  that  it  should 
be  understood  as  reading,  "Thou  shalt  not  steal  anything  except 
God's  tithe?" 

20 


INTRODUCTION 

If  God  had  chosen  to  put  in  the  original  fundamental  com- 
mandments one  reading  "Thou  shalt  pay  thy  honest  debts/'  should 
we  understand  that  it  had  only  a  limited  application :  that  it  did  not 
apply  to  debts  owing  to  God  ?  That  if  He  should  say  of  anything 
"This  is  Mine,"  as  He  always  has  and  does  now  of  the  tithe,  are 
we  justified  in  replying,  "It  may  be  Yours,  but  we  propose  to  take 
it,  to  steal  it ;  in  Bible  language,  to  'rob'  You  of  it.  Furthermore, 
we  propose  to  claim  that  at  the  same  time  we  are  honest  people, 
and  that  we  pay  our  debts.  We  acknowledge,  Lord,  in  a  general 
way  that  You  have  furnished  us  and  continue  to  furnish  us  day 
by  day  with  absolutely  everything  that  contributes  to  our  happi- 
ness in  this  world,  but  we  deny  Your  claim  that  any  definite  pro- 
portion of  our  income  shall  be  devoted  to  Your  work  in  the  world, 
or  in  recognition  either  of  Your  kindness  or  of  Your  real  owner- 
ship of  all  the  capital  of  whatever  name  or  nature  we  possess.  O 
yes,  we  will  continue  to  pray  to  You  to  bless  and  prosper  us  in  our 
business  and  our  temporal  affairs,  but  we  stipulate  that  we  can  not 
recognize  any  obligation  other  than  occasional  expressions  of 
thanks  to  show  our  gratitude  for  Your  constant  kindness.  Some 
of  us  are  willing  to  go  further  than  this.  If  at  any  time  we  hap- 
pen to  be  present  at  Church  or  elsewhere  when  appeals  are  made 
for  financial  help  for  the  causes  nearest  to  the  heart  of  Christ, 
Your  Son,  our  Savior,  we  will  contribute  as  a  gift  in  proportion, 
as  near  as  we  can  estimate  it,  with  what  our  friends  and  neighbors 
give.  Whatever  we  do,  however,  must  be  regarded  as  a  gift,  not 
as  paying  a  debt.  We  do  not  recognize  any  obligation  to  pay  to 
You  or  to  Your  work  in  the  world  any  definite  proportion  of  the 
income  we  make  in  the  use  of  the  money  or  property  You  have 
intrusted  us  with." 

Is  this  picture  in  any  respect  overdrawn?  I  protest  that  it  is 
not.  I  only  wish  that  I  could  make  it  stronger  and  draw  the  lines 
deeper  and  more  distinct. 

I  have  heard  many  excellent  people  say,  "I  believe  in  the  tithe 
as  a  minimum,  but  the  rich  ought  to  give  much  more  than  the 
tithe."  If  the  tithe  is  a  gift  to  God,  such  language  is  pardonable. 
If  the  tithe  is  a  debt,  it  is  absurd.    Every  honest  man,  rich  or  poor, 

21 


INTRODUCTION 

does  his  best  to  pay  his  debts.  Gifts  come  afterward.  God  calls 
them  free-will  offerings. 

For  years  there  has  been  a  pressing  need  for  just  such  a  vol- 
ume as  Mr.  Brown  has  written  and  compiled  in  the  following 
pages.  They  clearly  show  that  the  trend  of  the  best  modern 
Christian  thought  is  unmistakably  and  increasingly  toward  the 
restoration  of  the  tithe  as  the  only  proper  as  well  as  the  only  pos- 
sible adequate  method  of  financing  the  building  up  of  Christ's 
kingdom  on  earth.  As  professing  Christians  have  we  not  long 
enough  made  unconscious  hypocrites  of  ourselves ;  made  our  pro- 
fession a  laughing  stock,  and  kept  the  Church  in  a  constant  atti- 
tude of  beggary  ?  Is  it  not  full  time  that  we  abandoned  our  man- 
made  makeshifts  and  adopted  God's  financial  plan,  and  resolve 
henceforth  to  obey  His  law  of  the  tithe? 

Chicago,  January  2,  1911. 

Note. — This  Introduction  was  prepared  in  January,  1911.  In  April  it  was  offered  by 
the  writer  for  publication  in  a  Western  religious  newspaper,  with  a  prefix  attached  to  be  pub- 
lished with  it  stating  that  the  article  was  written  as  an  Introduction  to  "Gems  of  Thought  on 
Tithing."     The  paper  accepted  and  published  the  article,  but  omitted  the  explanation. 


President  Taft  on  the  Bibi^e 

President  Taft  spoke  on  Sabbath-school  Anniversary  Day 
in  the  Bedford  Presbyterian  Church,  Brooklyn,  of  which  Dr. 
S.  Edward  Young  is  pastor.  He  said  in  part,  "The  study  of  the 
Bible,  the  study  of  the  history  of  the  Bible,  and  the  study  of  its 
literature  will  form  in  after-life  a  wealth  and  position  for  you 
which  you  can  not  now  understand.  And,  boys  and  girls,  it 
is  in  the  Sabbath-school  where  you  get  the  opportunities  which 
you  never  have  again  in  all  your  busy  lives  to  familiarize  your- 
selves with  its  lessons  and  literature.  I  do  not  mean  to  say  that 
that  is  the  chief  benefit  from  Sabbath-school  attendance,  and  I 
should  be  lacking  in  appreciation  if  I  did  say  so,  for  that  is  only 
one  of  the  chief  benefits.  The  greatest  one,  of  course,  is  laying 
the  foundations  of  a  moral  and  religious  character.  To  the  older 
students,  this  is  something  I  would  impress  upon  them;  for  they 
realize  as  they  grow  older  the  opportunities  they  have  lost  if  they 
have  not  studied  that  Book  of  books." 

22 


CHAPTER  I 

THE  TITHE  IN  SCRIPTURE 

"The;  supreme  opportunity  of  every  man,  of  every  nation,  and 
of  every  generation  must  be  a  spiritual  opportunity.  The  deepest 
needs  in  the  world  are  spiritual  needs.  The  most  powerful  forces 
in  the  world  are  spiritual  forces.  The  only  permanent  values  in 
the  world  are  spiritual  values.  Every  man  of  us  is  facing  inevi- 
table and  eternal  bankruptcy,  except  as  he  invests  his  life  and  his 
treasure  in  something  spiritual :  for  only  spiritual  things  can  abide 
forever.  And  so  our  Lord  said,  'Lay  not  up  for  yourselves  treas- 
ures upon  earth,'  where  you  must  inevitably  have  to  give  them 
up  in  a  little  while,  'but  lay  up  for  yourselves  treasures  in  heaven,' 
where  you  can  enjoy  them  throughout  countless  millenniums." — 
J.  Campbei^L,  White;,  at  Laymen's  Missionary  Congress. 

One  of  the  plainest  teachings  of  the  Word  of  God  is  the  ob- 
ligation of  stewardship.  Over  and  over  again  it  is  enjoined 
upon  man  as  a  duty  under  all  circumstances.  We  are  to  give 
not  only  our  substance,  but  our  time,  our  talents.  God  claims 
all.  They  are  His  gift  to  us.  What  He  intrusts  to  us  is  to  be 
used  for  His  Kingdom,  His  glory.  With  these  commandments 
go  promises  of  rich  rewards  that  are  received  by  those  who 
obey,  as  myriads  here  and  above  can  attest.  The  systematic 
giving  that  the  tithe  compels  is  full  of  blessings.  It  gives  one 
the  ability  to  have  something  always  for  a  deserving  object. 
It  cuts  out  the  roots  of  selfishness.  It  nourishes  the  virtues  of 
brotherly  love  and  helpfulness.  It  realizes  the  privilege  of  being 
a  co-worker  with  God,  and  it  creates  that  cheerfulness  in  the 
giver  that  makes  God  love  him.  How  wonderful  that  we  can 
endear  ourselves  to  the  great  God  in  such  a  simple  way.  How 
■wicked  and  foolish  if  we  do  not. — John  H.  HoIvUDay. 

23 


GEMS  OF  THOUGHT  ON  TITHING 

William  J.  Bryan,  who,  at  the  Chicago  celebration  of  the 
three  hundredth  anniversary  of  the  translation  of  the  Authorized 
Version  of  the  English  Bible,  challenged  materialists  and  those 
opposed  to  the  theory  of  divine  inspiration  of  the  Bible  to  show 
they  were  right  by  producing  a  book  superior  to  that  volume, 
said  in  part: 

"Atheists  and  materialists  declare  that  the  Bible  is  merely 
the  work  of  man,  and  that  it  was  written  under  the  limitations 
that  apply  to  human  wisdom.  Taking  this  position,  they  neces- 
sarily must  contend  that,  unless  man  has  degenerated  in  ability 
and  declined  in  wisdom  he  now  can  produce  a  book  equal  to 
the  Bible.     Let  them  produce  it. 

"Let  them  collect  the  best  of  their  school  to  be  found  among 
the  graduates  of  universities — as  many  as  they  please  and  from 
every  land.  Let  the  members  of  this  selected  group  travel  where 
they  will,  consult  such  libraries  as  they  please ;  let  them  glean 
in  the  fields  of  geology,  botany,  astronomy,  biology,  and  zoology, 
and  then  roam  at  will  wherever  science  has  opened  a  way;  let 
them  use  every  instrumentality  that  is  employed  in  modern  civ- 
ilization, and  when  they  have  exhausted  every  source,  let  them 
embody  the  results  of  their  best  intelligence  in  a  book  and  offer 
it  to  the  world  as  a  substitute  for  this  Bible  of  ours." 

Mr.  Bryan's  challenge,  which  a  prominent  journal  predicts 
will  never  be  accepted,  reminds  us  of  a  caution  or  warning 
directed  by  a  noted  English  minister  toward  many  who  accept 
and  believe  the  Bible  to  be  divinely  inspired,  but  who  are  seem- 
ingly unwilling  in  many  ways  to  be  guided  by  it,  especially  so 
with  regard  to  the  matter  of  stewardship  and  right  uses  of  earthly 
possessions.    This  clergyman  writes  thus: 

"The  Bible  in  this  matter  of  tithing  and  stewardship  is 
strangely  ignored.  Not  a  few  Christians  pride  themselves  in 
founding  their  religion  on  the  Bible ;  and  preachers  always  take 
their  texts  from  it.  Multitudes  profess  to  be  willing  to  go  by  the 
Word  of  God  in  dealing  with  their  fellow-men ;  yet  in  this  matter 
of  giving,  how  few  seem  willing  to  go  by  their  Bibles  in  dealing 
with  God !"    A  good  layman  in  a  Western  city  wrote  to  his  pastor : 

24 


GEMS  OF  THOUGHT  ON  TITHING 

"I  never  heard  of  the  tithe  until  recently,  and  thought  the  exhor- 
tation of  I  Cor.  16:2  about  the  only  guide  to  systematic  giving." 
A  large  proportion  of  the  laity  of  the  Churches  are  equally  unin- 
structed  with  regard  to  the  tithe,  and  no  subject  arouses  the  inter- 
est of  Churchmen  so  quickly,  if  presented,  as  we  believe  it  always 
should  be,  from  the  spiritual  side. 

Harry  Whitcomb  in  his  splendid  booklet,  "Tithing  a  Religious 
Duty,"  says:  "While  the  tithe  would  fill  a  long-felt  want,  and 
abundantly  finance  all  the  great  enterprises  of  the  Church,  that  is 
not  the  reason  why  we  should  tithe.  The  reason  why  we  must 
tithe  is  because  the  Word  of  God  clearly  commands  it.  The  bless- 
ings subjective  and  objective  resulting  therefrom  are  merely  in- 
cidental. It  should  be  noticed  that  the  tithe  is  not  merely  a  mat- 
ter of  figures  and  percentages.  It  is  sometimes  said  that  we 
should  use  business  methods  in  Church  finance.  Tithing  is  not  a 
business  method.  It  is  religious  to  tithe,  it  is  a  highly  spiritual 
process.  It  is  a  recognition  of  a  real  Divine  One,  to  whom  the 
tithe  is  brought  and  who  receives  it." 

In  order  then  that  our  readers  may  have  a  view  of  the  abun- 
dance of  Scripture  regarding  this  duty  we  have  given  this  chapter 
almost  wholly  to  it.  Space  would  not  permit  more  than  the  chief 
references.  "One  out  of  every  six  verses  of  the  Bible  is  a  warn- 
ing against  some  form  of  covetousness."  We  pray  God  that  He 
may  bless  this  very  important  chapter,  containing  as  it  does  much 
from  His  Word  that  may  open  our  spiritual  vision  and  enable  us 
to  see  our  duty  with  regard  to  the  tithe  and  its  relation  to  our 
spiritual  growth. 

We  include  in  this  chapter  a  short  catechism  by  Prof.  C.  F. 
Yoder,  who  has  written  some  excellent  tracts  on  Christian  stew- 
ardship. Each  of  the  ten  questions  asked  and  so  well  answered 
might  offer  a  good  subject  for  a  tithe  study  class  in  any  Church 
or  young  people's  society.  Wesley  Chapel,  Cincinnati,  Ohio, 
where  tithing  has  been  so  marvelously  blessed  for  fifteen  years 
past,  has  maintained  a  tithe  study  class  during  all  that  time,  with 
Wm.  G.  Roberts,  a  layman  and  lawyer,  as  its  teacher.  "No  other 
subject,"  he  tells  us,  "is  more  inexhaustible  and  interesting,  bear- 

25 


GEMS  OF  THOUGHT  ON  TITHING 

ing  as  it  does  upon  every  phase  of  human  life  and  spiritual  at- 
tainment." No  wonder  tithing  has  been  such  a  continuous  suc- 
cess in  that  Church,  If  her  example  were  followed  all  over  Chris- 
tendom Horace  Bushnell's  great  revival  of  consecrated  posses- 
sions and  the  consequent  taking  of  the  world  for  Christ  in  a  day 
would  not  be  long  delayed. 

SCRIPTURE 

"The  Tithe  is  the  Lord's  :  it  is  holy  unto  the  Lord." — Levit.  27 :  30-33. 

B.  C.  4003. — And  Abel  he  also  brought  of  the  firstlings  of  his  flock 
and  of  the  fat  thereof.  And  the  Lord  had  respect  unto  Abel  and  to  his 
offering:  But  unto  Cain  and  to  his  offering  He  had  not  respect. — Genesis 
4 :  4,  5. 

1913  B.  C. — And  Melchizedek  king  of  Salem  brought  forth  bread  and 
wine ;  and  he  was  the  priest  of  the  most  high  God.  And  he  blessed  him, 
and  said,  Blessed  be  Abram  of  the  most  high  God,  possessor  of  heaven 
and  earth :  and  blessed  be  the  most  high  God,  which  hath  delivered  thine 
enemies  into  thy  hand.    And  he  gave  him  tithes  of  all. — Genesis  14 :  18-20. 

And  Jacob  vowed  a  vow,  saying,  If  God  will  be  with  me,  and  will  keep 
me  in  this  way  that  I  go,  and  will  give  me  bread  to  eat,  and  raiment  to 
put  on,  so  that  I  come  again  to  my  father's  house  in  peace;  then  shall  the 
Lord  be  my  God:  and  this  stone  which  I  have  set  for  a  pillar,  shall  be 
God's  house :  and  of  all  that  thou  shalt  give  me  I  will  surely  give  the 
tenth  unto  Thee. — Genesis  28 :  20-22. 

A.  D.  64. — For  this  Melchisedec,  king  of  Salem,  priest  of  the  most 
high  God,  who  met  Abraham  returning  from  the  slaughter  of  the  kings, 
and  blessed  him;  to  whom  also  Abraham  gave  a  tenth  part  of  all;  first 
being  by  interpretation  King  of  righteousness,  and  after  that  also  King 
of  Salem,  which  is,  King  of  peace ;  without  father,  without  mother,  without 
descent,  having  neither  beginning  of  days,  nor  end  of  life ;  but  made  like 
unto  the  Son  of  God;  abideth  a  priest  continually.  Now  consider  how 
great  this  man  was,  unto  whom  even  the  patriarch  Abraham  gave  the 
tenth  of  the  spoils.  And  verily  they  that  are  of  the  sons  of  Levi,  who  re- 
ceive the  office  of  the  priesthood,  have  a  commandment  to  take  tithes  of 
the  people  according  to  the  law,  that  is,  of  their  brethren,  though  they 
come  out  of  the  loins  of  Abraham:  but  he  whose  descent  is  not  counted 
from  them  received  tithes  of  Abraham,  and  blessed  him  that  had  the 
promises.  And  without  all  contradiction  the  less  is  blessed  of  the  better. 
And  here  men  that  die  receive  tithes ;  but  there  he  receiveth  them,  of  whom 
it  is  witnessed  that  he  liveth. — Hebrews  7:  1-8. 

26 


GEMS  OF  THOUGHT  ON  TITHING 

I.   The  Provision  for  the  Maintenance  of  God's  House  and  All  Who 
Minister  About  Holy  Things. 

And  the  Lord  spake  unto  Aaron,  Thou  shalt  have  no  inheritance  in 
their  land,  neither  shalt  thou  have  any  part  among  them :  I  am  thy  part 
and  thine  inheritance  among  the  children  of  Israel.  And,  behold,  I  have 
given  the  children  of  Levi  all  the  tenth  in  Israel  for  an  inheritance,  for 
their  service  which  they  serve,  even  the  service  of  the  tabernacle  of  the 
congregation. — Numbers  18:20,  21. 

A.  D.  59. — Do  ye  not  know  that  they  zvhich  minister  about  holy  things 
live  of  the  things  of  the  temple?  and  they  which  wait  at  the  altar  are  par- 
takers with  the  altar?  Even  so  hath  the  Lord  ordained  that  they  which 
preach  the  Gospel  should  live  of  the  Gospel. — i  Corinthians  9:  13,  14. 

Then  spake  Jesus  to  the  multitude,  and  to  His  disciples,  saying,  The 
scribes  and  the  Pharisees  sit  in  Moses'  seat :  all  therefore  whatsoever  they 
bid  you  observe,  that  observe  and  do ;  but  do  not  ye  after  their  works : 
for  they  say,  and  do  not.  Woe  unto  you,  scribes  and  Pharisees,  hypocrites  I 
for  ye  pay  tithe  of  mint  and  anise  and  cummin,  and  have  omitted  the 
weightier  matters  of  the  law,  judgment,  mercy,  and  faith:  these  ought  ye 
to  have  done  [that  is,  pay  tithe],  and  not  to  leave  the  other  undone. — Mat- 
thew 22:  1-3,  23. 

But  woe  unto  you,  Pharisees !  for  ye  tithe  mint  and  rue  and  all  man- 
ner of  herbs,  and  pass  over  judgment  and  the  love  of  God :  these  ought 
ye  to  have  done,  and  not  to  leave  the  other  undone. — Luke  11 :  42. 

And  /,  behold,  /  have  taken  your  brethren  the  Levites  from  among  the 
children  of  Israel :  to  3^ou  they  are  given  as  a  gift  for  the  Lord,  to  do 
the  service  of  the  tabernacle  of  the  congregation. — Numbers   18 : 6. 

And  He  gave  some,  apostles ;  and  some,  prophets ;  and  some,  evangel- 
ists; and  some,  pastors  and  teachers. — Ephesians  4:11. 

Wherefore  Levi  hath  no  part  nor  inheritance  with  his  brethren ;  the 
Lord  is  his  inheritance,  according  as  the  Lord  thy  God  promised  him. — 
Deuteronomy  10 :  9. 

And  I  perceived  that  the  portions  of  the  Levites  had  not  been  given 
them:  for  the  Levites  and  the  singers,  that  did  the  work,  were  fled  every 
one  to  his  field.  Then  contended  I  with  the  rulers,  and  said,  Why  is  the 
house  of  God  forsaken?  And  I  gathered  them  together,  and  set  them 
in  their  place.  Then  brought  all  Judah  the  tithe  of  the  corn  and  the  new 
wine  and  the  oil  unto  the  treasuries. — Nehemiah  13:  10-12. 

B.  C.  390.— For  I  am  the  Lord,  I  change  not;  therefore  ye  sons  of 
Jacob  are  not  consumed.  Even  from  the  days  of  your  fathers  ye  are 
gone  away  from  mine  ordinances,  and  have  not  kept  them.    Return  unto 

27 


GEMS  OF  THOUGHT  ON  TITHING 

Me,  and  I  will  return  unto  you,  saith  the  Lord  of  hosts.  But  ye  said, 
Wherein  shall  we  return?  Will  a  man  rob  God?  Yet  ye  have  robbed 
Me.  But  ye  say.  Wherein  have  we  robbed  Thee?  In  tithes  and  offerings. 
Ye  are  cursed  with  a  curse:  for  ye  have  robbed  Me,  even  this  whole  na- 
tion. Bring  ye  all  the  tithes  into  the  storehouse,  that  there  may  he  meat 
in  Mine  house,  and  prove  Me  now  herewith,  saith  the  Lord  of  hosts,  if  I 
will  not  open  you  the  windows  of  heaven,  and  pour  you  out  a  blessing, 
that  there  shall  not  be  room  enough  to  receive  it.  And  I  will  rebuke  the 
devourer  for  your  sakes,  and  he  shall  not  destroy  the  fruits  of  your 
ground ;  neither  shall  your  vine  cast  her  fruit  before  the  time  in  the  field, 
saith  the  Lord  of  hosts.  And  all  nations  shall  call  you  blessed;  for  ye 
shall  be  a  delightsome  land,  saith  the  Lord  of  hosts. — Malachi  3 :  6-12. 

And  as  soon  as  the  commandment  came  abroad,  the  children  of  Israel 
brought  in  abundance  the  first  fruits  of  corn,  wine,  and  oil,  and  honey, 
and  of  all  the  increase  of  the  field;  and  the  tithe  of  all  things  brought 
they  in  abundantly.  And  concerning  the  children  of  Israel  and  Judah, 
that  dwelt  in  the  cities  of  Judah,  they  also  brought  in  the  tithe  of  oxen 
and  sheep,  and  the  tithe  of  holy  things  which  were  consecrated  unto  the 
Lord  their  God,  and  laid  them  by  heaps.  And  Azariah  the  chief  priest 
of  the  house  of  Zadok  answered  him,  and  said.  Since  the  people  began 
to  bring  the  offerings  into  the  house  of  the  Lord,  we  have  had  enough 
to  eat,  and  have  left  plenty :  for  the  Lord  hath  blessed  His  people ;  and 
that  which  is  left  is  this  great  store.  Then  Hezekiah  commanded  to  pre- 
pare chambers  in  the  house  of  the  Lord;  and  they  prepared  them,  and 
brought  in  the  offerings  and  the  tithes,  and  the  dedicated  things  faith- 
fully.— 2  Chronicles  31 :  5,  6,  10-12. 

And  all  the  tithe  of  the  land,  whether  of  the  seed  of  the  land,  or  of 
the  fruit  of  the  tree,  is  the  Lord's:  it  is  holy  unto  the  Lord.  And  if  a 
man  will  at  all  redeem  aught  of  his  tithes,  he  shall  add  thereto  the  fifth 
part  thereof.  And  concerning  the  tithe  of  the  herd,  or  of  the  flock,  even 
of  whatsoever  passeth  under  the  rod,  the  tenth  shall  be  holy  unto  the 
Lord.  He  shall  not  search  whether  it  be  good  or  bad,  neither  shall  he 
change  it :  and  if  he  change  it  at  all,  then  both  it  and  the  change  thereof 
shall  be  holy ;  it  shall  not  be  redeemed. — Leviticus  27 :  30-33. 

Thou  shalt  truly  tithe  all  the  increase  of  thy  seed,  that  the  field  bringeth 
forth  year  by  year. — Deuteronomy  14 :  22. 

But  the  Levites  shall  do  the  service  of  the  tabernacle  of  the  congrega- 
tion, and  they  shall  bear  their  iniquity  :  it  shall  be  a  statute  for  ever  through- 
out your  generations,  that  among  the  children  of  Israel  they  have  no  inher- 
itance. But  the  tithes  of  the  children  of  Israel,  which  they  offer  as  an 
heave  offering  unto  the  Lord,  I  have  given  to  the  Levites  to  inherit :  there- 
fore I  have  said  unto  them,  Among  the  children  of  Israel  they  shall  have 

28 


GEMS  OF  THOUGHT  ON  TITHING 

no  inheritance.  Thus  speak  unto  the  Levites  and  say  unto  them,  When  ye 
take  of  the  children  of  Israel  the  tithes  which  I  have  given  you  from  them 
for  your  inheritance,  then  ye  shall  offer  up  an  heave  offering  of  it  for  the 
Lord,  even  a  tenth  part  of  the  tithe.  And  this  your  heave  offering  shall 
be  reckoned  unto  you,  as  though  it  were  the  corn  of  the  threshing  floor, 
and  as  the  fullness  of  the  wine  press.  Thus  ye  also  shall  offer  an  heave 
offering  unto  the  Lord  of  all  your  tithes  which  ye  receive  of  the  children 
of  Israel ;  and  ye  shall  give  thereof  the  Lord's  heave  offering  to  Aaron  the 
priest.  Out  of  all  your  gifts  3'e  shall  offer  every  heave  offering  of  the  Lord, 
of  all  the  best  thereof,  even  the  hallowed  part  thereof  out  of  it.  Therefore 
thou  shalt  say  unto  them.  When  ye  have  heaved  the  best  thereof  from  it, 
then  it  shall  be  counted  unto  the  Levites  as  the  increase  of  the  threshing 
floor,  and  as  the  increase  of  the  wine  press. — Numbers  i8 :  23,  24,  26-30. 

Also  the  first-born  of  our  sons,  and  of  our  cattle,  as  it  is  written  in 
the  law,  and  the  firstlings  of  your  herds  and  of  your  flocks,  to  bring  to  the 
house  of  our  God,  unto  the  priests  that  minister  in  the  house  of  our  God. 
And  that  we  should  bring  the  first  fruits  of  our  dough,  and  our  offerings, 
and  the  fruit  of  all  manner  of  trees,  of  wine  and  of  oil,  unto  the  priests, 
to  the  chambers  of  the  house  of  our  God ;  and  the  tithes  of  our  ground 
unto  the  Levites,  that  the  same  Levites  might  have  the  tithes  in  all  the 
cities  of  our  tillage.  And  the  priest  the  son  of  Aaron  shall  be  with  the 
Levites  when  the  Levites  take  tithes :  and  the  Levites  shall  bring  up  the 
tithe  of  the  tithes  unto  the  house  of  our  God,  to  the  chambers,  into  the 
treasure  house.  For  the  children  of  Israel  and  the  children  of  Levi  shall 
bring  the  offering  of  the  corn,  of  the  new  wine,  and  the  oil,  unto  the  cham- 
bers, where  are  the  vessels  of  the  sanctuary,  and  the  priests  that  minister, 
and  the  porters,  and  the  singers :  and  we  will  not  forsake  the  house  of  our 
God. — Nehemiah  10 :  36-39. 

And  at  that  time  were  some  appointed  over  the  chambers  for  the  treas- 
ures, for  the  offerings,  for  the  first  fruits,  and  for  the  tithes,  to  gather  into 
them  out  of  the  fields  of  the  cities  the  portions  of  the  law  for  the  priests 
and  Levites :  for  Judah  rejoiced  for  the  priests  and  for  the  Levites  that 
waited.  And  both  the  singers  and  the  porters  kept  the  ward  of  their  God. 
— Nehemiah  12 :  44,  45. 

THE  PLACE  WHERE  GOD  COMMANDS  THE  TITHE  TO  BE 
BROUGHT. 

1451  B.  C. — Btit  unto  the  place  which  the  Lord  your  God  shall  choose 
out  of  all  your  tribes  to  put  His  name  there,  even  unto  His  habitation 
shall  ye  seek,  and  thither  thou  shalt  come :  and  thither  ye  shall  bring  your 
burnt  offerings,  and  your  sacrifices,  and  your  tithes,  and  heave  offerings  of 

29 


GEMS  OF  THOUGHT  ON  TITHING 

your  hand,  and  your  vows,  and  your  freewill  offerings,  and  the  firstlings 
of  your  herds  and  of  your  flocks.  Ye  shall  not  do  after  all  the  things 
that  we  do  here  this  day,  every  man  whatsoever  is  right  in  his  own  eyes. 
Then  there  shall  be  a  place  which  the  Lord  your  God  shall  choose  to  cause 
His  name  to  dwell  there;  thither  shall  ye  bring  all  that  I  command  you, 
your  burnt  ofiferings,  and  your  sacrifices,  your  tithes,  and  the  heave  offer- 
ing of  your  hand,  and  all  your  choice  vows  which  ye  vow  unto  the  Lord. 
What  thing  soever  I  command  you,  observe  to  do  it :  thou  shalt  not  add 
thereto,  nor  diminish  from  it. — Deuteronomy  12:5,  6,  8,  11,  ^2. 

B.  C.  445. — And  that  we  should  bring  the  firstfruifs  of  our  dough,  and 
our  offerings,  and  the  fruit  of  all  manner  of  trees,  of  wine  and  of  oil,  unto 
the  priests,  to  the  chambers  of  the  house  of  our  God;  and  the  tithes  of  our 
ground  unto  the  Levites,  that  the  same  Levites  might  have  the  tithes  in  all 
the  cities  of  our  tillage. — Nehemiah  10 :  37. 

And  to  bring  the  first  fruits  of  our  ground  and  the  first  fruits  of  all 
fruit  of  all  trees,  year  by  year,  unto  the  house  of  the  Lord. — Nehemiah 
10 :  35- 

And  they  shall  not  sell  of  it,  neither  exchange,  nor  alienate  the  first 
fruits  of  the  land :  for  it  is  holy  unto  the  Lord. — Ezekiel  48 :  14. 

Only  thy  holy  things  which  thou  hast,  and  thy  vows,  thou  shalt  take, 
and  go  unto  the  place  which  the  Lord  shall  choose. — Deuteronomy  12 :  26. 

Honor  the  Lord  with  thy  substance,  and  with  the  first  fruits  of  all 
thine  increase :  so  shall  thy  barns  be  filled  with  plenty,  and  thy  presses  shall 
burst  out  with  new  wine. — Proverbs  3 :  9,  10. 

II.    Offerings  for  Special  Work,  Such  as  Building,  Repairing,  or  Fur- 
nishing THE  House  of  God. 

Speak  unto  the  children  of  Israel  that  they  bring  Me  an  offering:  of 
every  man  that  giveth  it  willingly  with  his  heart  ye  shall  take  My  offering. 
And  let  them  make  Me  a  sanctuary;  that  I  may  dwell  among  them. — Ex- 
odus 25 :  2,  8. 

And  Moses  spake  unto  all  the  congregation  of  the  children  of  Israel, 
saying,  This  is  the  thing  which  the  Lord  commanded,  saying.  Take  ye  from 
among  you  an  offering  unto  the  Lord :  whosoever  is  of  a  willing  heart,  let 
him  bring  it,  an  offering  of  the  Lord;  gold,  and  silver,  and  brass.  And 
they  came,  every  one  whose  heart  stirred  him  up,  and  every  one  whom 
his  spirit  made  willing,  and  they  brought  the  Lord's  offering  to  the  work 
of  the  tabernacle  of  the  congregation,  and  for  all  His  service.  Every  one 
that  did  offer  an  offering  of  silver  and  brass  brought  the  Lord's  offering. 
And  all  the  women  that  were  wise  hearted  did  spin  with  their  hands,  and 

30 


GEMS  OF  THOUGHT  ON  TITHING 

brought  that  which  they  had  spun.  The  children  of  Israel  brought  a  will- 
ing offering  unto  the  Lord,  every  man  and  woman,  whose  heart  made  them 
willing  to  bring,  for  all  manner  of  work  which  the  Lord  had  commanded. 
—Exodus  35 : 4,  5,  21,  24,  25,  29. 

Moreover,  because  I  have  set  my  affection  to  the  house  of  my  God,  I 
have  of  mine  own  proper  good,  of  gold  and  silver,  which  I  have  given  to 
the  house  of  my  God,  over  and  above  all  that  I  have  prepared  for  the  holy 
house.  Then  the  people  rejoiced,  for  that  they  offered  willingly,  because 
with  perfect  heart  they  offered  willingly  to  the  Lord.  Both  riches  and 
honor  come  of  Thee,  and  Thou  reignest  over  all;  and  in  Thine  hand  is 
power  and  might ;  and  in  Thine  hand  it  is  to  make  great,  and  to  give 
strength  unto  all.  But  who  am  I,  and  what  is  my  people,  that  we  should 
be  able  to  offer  so  wilHngly  after  this  sort?  for  all  things  come  of  Thee, 
and  of  Thine  own  have  we  given  Thee.  O  Lord  our  God,  all  this  store 
that  we  have  prepared  to  build  Thee  an  house  for  Thine  holy  name  cometh 
of  Thine  hand,  and  is  all  Thine  own.  I  know  also,  my  God,  that  Thou 
triest  the  heart,  and  hast  pleasure  in  uprightness.  As  for  me,  in  the  up- 
rightness of  mine  heart  I  have  willingly  offered  all  these  things :  and  now 
have  I  seen  with  joy  Thy  people,  which  are  present  here,  to  offer  willingly 
unto  Thee. — i  Chronicles  29 :  3,  9,  12,  14,  16,  17. 

And  some  of  the  chief  of  the  fathers,  when  they  came  to  the  house 
of  the  Lord  which  is  at  Jerusalem,  offered  freely  for  the  house  of  God 
to  set  it  up  in  His  place:  they  gave  after  their  ability  unto  the  treasure 
of  the  work  threescore  and  one  thousand  drams  of  gold,  and  five  thousand 
pounds  of  silver.  They  gave  money  also  unto  the  masons,  and  to  the 
carpenters ;  and  meat,  and  drink,  and  oil,  unto  them  of  Zidon,  and  to  them 
of  Tyre,  to  bring  cedar  trees  from  Lebanon  to  the  sea  of  Joppa,  according 
to  the  grant  that  they  had  of  Cyrus  king  of  Persia. — Ezra  2:68,  69;  2-7- 

And  they  brought  yet  unto  Him  free  offerings  every  morning.  And 
they  spake  unto  Moses,  saying.  The  people  bring  much  more  than  enough 
for  the  service  of  the  work  which  the  Lord  commanded  to  make.  And 
Moses  gave  commandment,  and  they  caused  it  to  be  proclaimed  throughout 
the  camp,  saying,  Let  neither  man  nor  woman  make  any  more  work  for  the 
offering  of  the  sanctuary.  So  the  people  were  restrained  from  bringing. — 
Exodus  36 :  3,  5,  6. 

in.   Giving  for  the  Needs  of  the  Poor. 

For  the  poor  shall  never  cease  out  of  the  land:  therefore  /  command 
thee,  saying,  Thou  shalt  open  thine  hand  zuide  unto  thy  brother,  to  thy 
poor,  and  to  thy  needy,  in  thy  land. — Deuteronomy  15:  11. 

For  ye  have  the  poor  with  you  always,  and  whensoever  ye  will  ye 
may  do  them  good. — Mark  14 :  7. 

31 


GEMS  OF  THOUGHT  ON  TITHING 

Thou  shall  sureJfy  give  him,  and  thine  heart  shall  not  be  grieved  when 
thou  givest  unto  him:  because  that  for  this  thing  the  Lord  thy  God  shall 
bless  thee  in  all  thy  works,  and  in  all  that  thou  puttest  thine  hand  unto. — 
Deuteronomy  15 :  10. 

But  whoso  hath  this  world's  good,  and  seeth  his  brother  have  need, 
and  shutteth  up  his  bowels  of  compassion  from  him,  how  dwelleth  th« 
love  of  God  in  him? — i  John  3:  17. 

For  I  was  an  hungered,  and  ye  gave  Me  no  meat :  I  was  thirsty,  and 
ye  gave  Me  no  drink:  I  was  a  stranger,  and  ye  took  Me  not  in:  naked, 
and  ye  clothed  Me  not :  sick,  and  in  prison,  and  ye  visited  Me  not.  Then 
shall  they  also  answer  Him,  saying.  Lord,  when  saw  we  Thee  an  hun- 
gered, or  athirst,  or  a  stranger,  or  naked,  or  sick,  or  in  prison,  and  did 
not  minister  unto  Thee?  Then  shall  He  answer  them,  saying,  Verily  I 
say  unto  you,  inasmuch  as  ye  did  it  not  to  one  of  the  least  of  these,  ye 
did  it  not  to  Me.  And  these  shall  go  away  into  everlasting  punishment. — 
Matthew  25 :  42-45. 

He  that  oppresseth  the  poor  reproacheth  his  Maker :  but  he  that  hon- 
oreth  Him  hath  mercy  on  the  poor. — Proverbs  14:31. 

Withhold  not  good  from  them  to  whom  it  is  due,  when  it  is  in  the 
power  of  thine  hand  to  do  it.  Say  not  unto  thy  neighbor,  Go,  and  come 
again,  and  to-morrow  I  will  give;  when  thou  hast  it  by  thee. — Proverbs 
3 :  27,  28. 

There  is  that  scattereth,  and  yet  increaseth ;  and  there  is  that  with- 
holdeth  more  than  is  meet,  but  it  tendeth  to  poverty.  The  liberal  soul 
shall  be  made  fat:  and  he  that  watereth  shall  be  watered  also  himself. — 
Proverbs  1 1 :  24,  25. 

He  that  giveth  unto  the  poor  shall  not  lack :  but  he  that  hideth  his 
eyes  shall  have  many  a  curse. — Proverbs  28 :  27, 

He  that  hath  pity  upon  the  poor,  lendeth  unto  the  Lord;  and  that 
which  he  hath  given  will  He  pay  him  again. — Proverbs  19:  17. 

Whoso  stoppeth  his  ears  at  the  cry  of  the  poor,  he  shall  also  cry  him- 
self, but  shall  not  be  heard. — Proverbs  21 :  13. 

He  that  hath  a  bountiful  eye  shall  be  blessed;  for  he  giveth  of  his 
bread  to  the  poor. — Proverbs  22 :  9. 

IV.   Giving  for  the  Necessities  of  the  Saints. 

As  we  have  therefore  opportunity,  let  us  do  good  unto  all  men,  espe- 
cially unto  them  who  are  of  the  household  of  faith. — Galatians  6:  10. 

Now  concerning  the  collection  for  the  saints,  as  I  have  given  order 
to  the  Churches  of  Galatia,  even  so  do  ye.    Upon  the  first  day  of  the  week 

32 


GEMS  OF  THOUGHT  ON  TITHING 

let  every  one  of  you  lay  by  him  in  store,  as  God  hath  prospered  him,  that 
there  be  no  gatherings  when  I  come.  And  when  I  come,  whomsoever  ye 
shall  approve  by  your  letters,  them  will  I  send  to  bring  your  liberality 
unto  Jerusalem.  And  if  it  be  meet  that  I  go  also,  they  shall  go  with  me. — 
I  Corinthians  i6:  1-4. 

And  in  these  days  came  prophets  from  Jerusalem  unto  Antioch.  And 
there  stood  up  one  of  them  named  Agabus,  and  signified  by  the  Spirit, 
that  there  should  be  great  dearth  throughout  all  the  world :  which  came  to 
pass  in  the  days  of  Claudius  Cesar.  Then  the  disciples,  every  man  ac- 
cording to  his  ability,  determined  to  send  relief  unto  the  brethren  which 
dwelt  in  Judea.  Which  also  they  did,  and  sent  it  to  the  elders  by  the 
hands  of  Barnabas  and  Saul. — Acts  1 1 :  27-30. 

But  now  I  go  unto  Jerusalem  to  minister  unto  the  saints.  For  it  hath 
pleased  them  of  Macedonia  and  Achaia  to  make  a  certain  contribution  for 
the  poor  saints  which  are  at  Jerusalem.  It  hath  pleased  them  verily;  and 
their  debtors  they  are.  For  if  the  Gentiles  have  been  made  partakers  of 
their  spiritual  things,  their  duty  is  also  to  minister  unto  them  in  carnal 
things. — Romans  15  :  25-27. 

For  as  touching  the  ministering  to  the  saints,  it  is  superfluous  for 
me  to  write  to  you :  for  I  know  the  forwardness  of  your  mind,  for  which 
I  boast  of  you  to  them  of  Macedonia,  that  Achaia  was  ready  a  year  ago; 
and  your  zeal  hath  provoked  very  many.  Yet  have  I  sent  the  brethren, 
lest  our  boasting  of  you  should  be  in  vain  in  this  behalf;  that,  as  I  said, 
ye  may  be  ready;  lest  haply  if  they  of  Macedonia  come  with  me,  and 
find  you  unprepared,  we  (that  we  say  not,  ye)  should  be  ashamed  in  this 
same  confident  boasting.  Therefore  I  thought  it  necessary  to  exhort  the 
brethren,  that  they  would  go  before  unto  you,  and  make  up  beforehand 
your  bouny,  whereof  ye  had  notice  before,  that  the  same  might  be  ready, 
as  a  matter  of  bounty,  and  not  as  of  covetousness.  But  this  I  say.  He 
which  soweth  sparingly,  shall  reap  also  sparingly;  and  he  which  soweth 
bountifully,  shall  reap  also  bountifully.  Every  man  according  as  he  pur- 
poseth  in  his  heart,  so  let  him  give;  not  grudgingly,  or  of  necessity:  for 
God  loveth  a  cheerful  giver. — 2  Corinthians  9:  1-7. 

Notwithstanding,  ye  have  well  done  that  ye  did  communicate  with  my 
affliction.  Now  ye  Philippians,  know  also,  that  in  the  beginning  of  the 
Gospel,  when  I  departed  from  Macedonia,  no  Church  communicated  with 
me  as  concerning  giving  and  receiving,  but  ye  only.  For  even  in  Thessa- 
lonica  ye  sent  once  and  again  unto  my  necessity.  Not  because  I  desire  a 
gift:  but  I  desire  fruit  that  may  abound  to  your  account.  But  I  have  all 
and  abound:  I  am  full,  having  received  from  Epaphroditus  the  things 
which  were  sent  from  you,  an  odour  of  a  sweet  smell,  a  sacrifice  accept- 
able, well  pleasing  to  God. — Philippians  4:  14-18. 

3  33 


GEMS  OF  THOUGHT  ON  TITHING 
RESPONSIVE  READING  (ALL  SCRIPTURE), 


"HONOR  THE  LORD  WITH  THY  SUBSTANCE." 

Genesis. 

Pastor. — And  Abel  brought  the  firstlings  of  his  flock  and  of  the  fat 
thereof.    And  the  Lord  had  respect  unto  Abel  and  to  his  offering: 

Congregation. — But  unto  Cain  and  to  his  offering  He  had  not  respect. 
And  Cain  was  very  wroth,  and  his  countenance  fell. 

Pastor. — And  the  Lord  said  unto  Cain,  Why  art  thou  wroth?  And 
why  is  thy  countenance  fallen? 

Congregation. — H  thou  doest  well,  shall  thou  not  be  accepted?  And 
if  thou  doest  not  well,  sin  lieth  at  the  door. 

Pastor. — And  Melchizedek  king  of  Salem  brought  forth  bread  and 
wine:  and  he  was  the  priest  of  the  most  high  God. 

Congregation. — And  he  blessed  him,  and  said,  blessed  be  Abram  of 
the  most  high  God,  possessor  of  heaven  and  earth. 

Pastor. — And  blessed  be  the  most  high  God,  which  hath  delivered  thine 
enemies  into  thine  hand.    And  he  (Abraham)  gave  him  tithes  of  all. 

Congregation. — And  Jacob  awaked  out  of  his  sleep,  and  he  said, 
Surely  the  Lord  is  in  this  place,  and  I  knew  it  not. 

Pastor. — And  he  was  afraid,  and  said,  How  dreadful  is  this  place! 
this  is  none  other  but  the  house  of  God,  and  this  is  the  gate  of  heaven. 

Congregation. — And  this  stone  which  I  have  set  for  a  pillar,  shall  be 
God's  house:  and  of  all  that  Thou  shalt  give  me  I  will  surely  give  the 
tenth  unto  Thee. 

Exodus. 

Pastor. — The  children  of  Israel  brought  a  willing  offering  unto  the 
Lord  for  all  manner  of  work. 

Congregation. — And  they  came,  every  one  whose  heart  stirred  him  up, 
and  every  one  whom  his  spirit  made  willing,  and  they  brought  the  Lord's 
offering  to  the  work  of  the  tabernacle  of  the  congregation,  and  for  all 
His  service. 

Pastor. — Whosoever  is  of  a  willing  heart,  let  him  bring  an  offering 
of  the  Lord. 

Congregation. — The  first  of  the  firstfruits  of  thy  land  thou  shalt  bring 
into  the  house  of  the  Lord  thy  God. 

Leviticus. 

Pastor. — And  all  the  tithe  of  the  land,  whether  of  the  seed  of  the  land 
or  of  the  fruit  of  the  tree,  is  the  Lord's :  it  is  holy  unto  the  Lord. 

34 


GEMS  OF  THOUGHT  ON  TITHING 

Congregation. — And  concerning  the  tithe  of  the  herd,  or  of  the  flock, 
even  of  whatsoever  passeth  under  the  rod,  the  tenth  shall  be  holy  unto 
the  Lord. 

Numbers. 

Pastor. — And,  behold,  I  have  given  the  children  of  Levi  all  the  tenth 
in  Israel  for  an  inheritance,  for  their  service  which  they  serve,  even  the 
service  of  the  tabernacle  of  the  congregation. 

Congregation. — Thus  speak  unto  the  Levites  and  say  unto  them, 
When  ye  take  of  the  children  of  Israel  the  tithes  which  I  have  given  you 
from  them  for  your  inheritance,  then  ye  shall  offer  up  an  heave  offering 
of  it  for  the  Lord,  even  a  tenth  part  of  the  tithe. 

Deuteronomy. 

Pastor. — But  unto  the  place  which  the  Lord  your  God  shall  choose  to 
put  His  name  there,  thither  thou  shalt  come :  and  thither  ye  shall  bring 
your  tithes,  and  your  vows,  and  your  freewill  offerings.  Ye  shall  not  do 
every  man  whatsoever  is  right  in  his  own  eyes. 

Congregation. — Then  there  shall  be  a  place  which  the  Lord  your  God 
shall  choose  to  cause  His  name  to  dwell  there,  thither  shall  ye  bring  all 
that  I  command  you,  your  sacrifices,  your  tithes,  and  all  your  choice  vows 
which  ye  vow  unto  the  Lord. 

Pastor. — Only  thy  holy  things  which  thou  hast,  and  thy  vows,  thou 
shalt  take,  and  go  unto  the  place  which  the  Lord  shall  choose. 

Congregation. — What  thing  soever  I  command  you,  observe  to  do  it: 
thou  shalt  not  add  thereto,  nor  diminish  from  it. 

Pastor. — Thou  shalt  truly  tithe  all  the  increase  of  thy  seed,  that  the 
field  bringeth  forth  year  by  year. 

Congregation. — When  thou  hast  made  an  end  of  tithing  all  the  tithes 
of  thine  increase,  and  hast  given  it  unto  the  Levite,  the  stranger,  the  fath- 
erless and  the  widow,  then  thou  shalt  say  before  the  Lord  thy  God :  I 
have  not  transgressed  Thy  commandments,  neither  have  I  forgotten  them. 

Pastor. — The  Lord  shall  open  unto  thee  His  good  treasure,  the  heaven 
to  give  the  rain  unto  the  land  in  his  season,  and  to  bless  all  the  work 
of  thine  hand. 

Congregation. — The  Lord  shall  make  thee  the  head,  and  not  the  tail ; 
and  thou  shall  be  above  only,  and  thou  shalt  not  be  beneath;  if  that  thou 
hearken  unto  the  commandments  of  the  Lord  thy  God. 

Chronicles. 

Pastor. — And  as  soon  as  the  commandment  came  abroad,  the  children 
of  Israel  brought  in  abundance  of  firstfruits,  and  the  tithe  of  all  things. 
Congregation. — Since  the  people  began  to  bring  the  offerings  into  the 

35 


GEMS  OF  THOUGHT  ON  TITHING 

house  of  the  Lord,  we  have  had  enough  to  eat,  and  have  left  plenty;  for 
the  Lord  hath  blessed  His  people. 

Nehemiah. 

Pastor. — Bring  the  firstfruits  of  our  ground  and  the  firstfruits  of  all 
fruit  of  all  trees,  year  by  year,  unto  the  house  of  the  Lord:  and  the  tithes 
of  our  ground  unto  the  Levites.  And  the  Levites  shall  bring  up  the  tithe 
of  the  tithes  unto  the  house  of  our  God. 

Congregation. — And  I  perceived  that  the  portions  of  the  Levites  had 
not  been  given  them:  for  the  Levites  and  the  singers,  that  did  the  work, 
were  fled  every  one  to  his  field. 

Pastor. — Then  contended  I  with  the  rulers,  and  said,  Why  is  the 
house  of  God  forsaken? 

Congregation. — Then  brought  all  Judah  the  tithe  of  the  corn  and  the 
new  wine  and  the  oil  into  the  treasuries. 

Proverbs. 

Pastor. — Honor  the  Lord  with  thy  substance,  and  with  the  firstfruits 
of  all  thine  increase. 

Congregation. — So  shall  thy  barns  be  filled  with  plenty,  and  thy  presses 
shall  burst  out  with  new  wine. 

Malachi. 

Pastor. — In  every  place  incense  shall  be  offered  unto  My  name,  and  a 
pure  offering.  Ye  said,  Behold,  what  a  weariness  is  it !  and  ye  have 
snuffed  at  it,  said  the  Lord  of  hosts ;  and  ye  brought  that  which  was  torn 
and  the  lame,  and  the  sick ;  thus  ye  brought  an  offering :  should  I  accept 
this  of  your  hand?  saith  the  Lord.  Return  unto  Me,  and  I  will  return 
unto  you. 

Congregation. — Wherein  shall  we  return? 

Pastor. — Will  a  man  rob  God?  Yet  ye  have  robbed  Me.  But  ye  say, 
Wherein  have  we  robbed  Thee?  In  tithes  and  offerings.  Ye  are  cursed 
with  a  curse :  for  ye  have  robbed  Me,  even  this  whole  nation.  Bring  ye 
all  the  tithes  into  the  storehouse,  that  there  may  be  meat  in  Mine  house, 
and  prove  Me  now  herewith,  saith  the  Lord  of  hosts,  if  I  will  not  open 
you  the  windows  of  heaven,  and  pour  you  out  a  blessing,  that  there  shall 
not  be  room  enough  to  receive  it.  And  I  will  rebuke  the  devourer  for 
your  sakes,  and  he  shall  not  destroy  the  fruits  of  your  ground;  neither 
shall  your  vine  cast  her  fruit  before  the  time  in  the  field,  saith  the  Lord 
of  hosts.  And  all  nations  shall  call  you  blessed;  for  ye  shall  be  a  de- 
lightsome land,  saith  the  Lord  of  hosts. 

36 


GEMS  OF  THOUGHT  ON  TITHING 

Matthew. 

Congregation. — Then  spake  Jesus  to  the  multitude,  and  to  the  disci- 
ples, saying,  The  scribes  and  the  Pharisees  sit  in  Moses'  seat :  all  there- 
fore whatsoever  they  bid  you  observe,  that  observe  and  do. 

Pastor. — Woe  unto  you,  scribes  and  Pharisees,  hypocrites !  for  ye  pay 
tithe  of  mint  and  anise  and  cummin,  and  have  omitted  the  weightier  mat- 
ters of  the  law,  judgment,  mercy,  and  faith :  these  ought  ye  to  have  done 
(that  is,  pay  tithe),  and  not  to  leave  the  other  undone. 

Luke. 

Congregation. — But  woe  unto  you,  Pharisees !  for  ye  tithe  mint  and 
rue  and  all  manner  of  herbs,  and  pass  over  judgment  and  the  love  of  God: 

Pastor. — These  ought  ye  to  have  done,  and  not  to  leave  the  other  un- 
done. 

Corinthians. 

Congregation. — Do  ye  not  know  that  they  which  minister  about  holy 
things  live  of  the  things  of  the  temple?  and  they  which  wait  at  the  altar 
are  partakers  with  the  altar? 

Pastor. — Even  so  hath  the  Lord  ordained  that  they  which  preach  the 
Gospel  should  live  of  the  Gospel. 

Hebrews. 

Congregation. — For  this  Melchisedec,  king  of  Salem,  priest  of  the 
most  high  God,  who  met  Abraham  returning  from  the  slaughter  of  the 
kings,  and  blessed  him: 

Pastor. — To  whom  also  Abraham  gave  a  tenth  part  of  all ;  first  being 
by  interpretation  King  of  righteousness,  and  after  that  also  King  of 
Salem,  which  is,  King  of  peace. 

Congregation. — Without  father,  without  mother,  without  descent,  hav- 
ing neither  beginning  of  days,  nor  end  of  life;  but  made  like  unto  the 
Son  of  God;  abideth  a  priest  continually. 

Pastor. — Now  consider  how  great  this  man  was,  unto  whom  even  the 
patriarch  Abraham  gave  the  tenth  of  the  spoils. 

Congregation. — And  verily  they  that  are  of  the  sons  of  Levi,  who  re- 
ceive the  office  of  the  priesthood,  have  a  commandment  to  take  tithes  of 
the  people  according  to  the  law,  that  is,  of  their  brethren,  though  they 
come  out  of  the  loins  of  Abraham : 

Pastor. — But  he  whose  descent  is  not  counted  from  them  receive  tithes 
of  Abraham,  and  blessed  him  that  had  the  promises. 

Congregation. — And  without  all  contradiction  the  less  is  blessed  of 
the  better. 

37 


GEMS  OF  THOUGHT  ON  TITHING 

Pastor. — And  here  men  that  die  receive  tithes;  but  there  He  (Jesus) 
receiveth  them,  of  whom  it  is  witnessed  that  He  liveth. 

There  is  that  scatter eth,  and  yet  increaseth;  and  there  is  that  with- 
holdeth  more  than  is  meet,  but  it  tendeth  to  poverty. 

Haggai  1:4-9;  2:3,  7-9. 

B.  C.  630. — Is  it  time  for  you,  O  ye,  to  dwell  in  your  ceiled  houses, 
and  this  house  lie  waste?  Now  therefore  thus  saith  the  Lord  of  hosts; 
Consider  your  ways.  Ye  have  sown  much  and  bring  in  little;  ye  eat,  but 
ye  have  not  enough;  ye  drink,  but  ye  are  not  filled  with  drink;  ye  clothe 
you,  but  there  is  none  warm;  and  he  that  earneth  wages  earneth  wages 
to  put  it  into  a  bag  with  holes.  Thus  saith  the  Lord  of  hosts ;  Consider 
your  ways.  Go  up  into  the  mountain  and  bring  wood  and  build  the  house ; 
and  I  will  take  pleasure  in  it,  and  I  will  be  glorified,  saith  the  Lord.  Ye 
looked  for  much,  and,  lo,  it  came  to  little ;  and  when  ye  brought  it  home, 
I  did  blow  upon  it.  Why?  saith  the  Lord  of  hosts.  Because  of  Mine  house 
that  is  waste,  and  ye  run  every  man  unto  his  own  house.  .  .  .  Who  is 
left  among  you  that  saw  this  house  in  her  first  glory?  and  how  do  ye  see 
it  now?  is  it  not  in  your  eyes  in  comparison  of  it  as  nothing?  .  .  .  Yet 
once,  it  is  a  little  while,  and  I  will  shake  the  heavens,  and  the  earth,  and 
the  sea,  and  the  dry  land ;  and  I  will  shake  all  nations,  and  the  Desire 
of  all  nations  shall  come ;  and  I  will  fill  this  house  with  glory,  saith  the 
Lord  of  hosts.  The  silver  is  Mine,  and  the  gold  is  Mine,  saith  the  Lord 
of  hosts.  The  glory  of  this  latter  house  shall  be  greater  than  the  former, 
saith  the  Lord  of  hosts ;  and  in  this  place  will  I  give  peace,  saith  the  Lord 
of  hosts. 

But  thou,  shalt  remember  the  Lord  thy  God:  for  it  is  He  that  giveth 
thee  power  to  get  zvealth,  that  He  may  establish  His  covenant  which  He 
sware  unto  thy  fathers,  as  it  is  this  day. — Deut.  8:  18. 

TEN  QUESTIONS   CONCERNING  THE  TITHE,  AND 
SCRIPTURE  REFERENCES. 

1.  What  is  Meant  by  the  Tithe? — The  tithe  is  the  tenth  part  of  one's 
net  income,  that  is,  the  gross  income  minus  necessary  operating  expenses. 
"The  tenth  shall  be  holy  unto  the  Lord"  (Lev.  27:  32). 

2.  Why  Is  It  Called  Holy? — First,  because  it  is  a  sacred  symbol. 
God  has  no  need  of  our  gifts,  seeing  that  everything  is  His,  but  He  re- 
quires this  portion  to  remind  us  of  our  stewardship.  Just  as  the  tribute 
money  paid  to  Caesar  was  a  recognition  of  his  authority,  so  the  holy 
tithe  which  God  required  was  an  acknowledgment  of  His  Lordship.  "Ren- 
der to  Caesar  therefore  the  things  that  are   Caesar's,  and  to  God  the 

38 


GEMS  OF  THOUGHT  ON  TITHING 

things  that  are  God's"  (Matt.  22:  21).  The  tithe  is  also  called  holy  to  dis- 
tinguish it  from  the  dispensational  tithes.  Besides  the  holy  tithes  of  the 
ages,  used  for  the  support  of  God's  representatives,  the  Israelites  under 
the  law  paid  a  second  tithe  for  the  feasts  (Deut.  14:22-24),  and  every 
third  year  another  for  the  poor  (Deut.  14:28,  29),  but  only  the  first  is 
ever  called  "the  holy  tithe."  It  is  called  holy  because  it  "is  holy  unto  the 
Lord." 

3.  When  the  Law  Was  Superseded  by  the  Gospel,  Why  Did  Not  the 
Holy  Tithe  Pass  Away  With  it? — The  holy  tithe  is  not  an  institution  of 
the  law.  Like  the  Sabbath,  it  existed  from  the  beginning.  There  is  evi- 
dence that  God  taught  it  to  all  the  earliest  peoples.  The  Septuagint  ver- 
sion of  Gen.  4 :  6  says  of  Cain's  offering  in  Eden,  "Thou  hast  not  divided 
aright,"  while  the  "more  excellent  sacrifice"  of  Abel  in  Heb.  11 : 4  is  liter- 
ally "a  fuller  sacrifice."  Certain  it. is  that  Abraham,  the  father  and  type 
of  all  the  faithful  (Gal.  3:26),  gave  tithes  as  a  regular  duty  to  God's 
priest,  Melchizedek,  who  was  a  type  of  Christ  (Gen.  14:20),  and  in 
Heb.  7 :  i-io  this  is  used  as  an  argument  for  our  homage  to  Christ. 
When  first  spoken  of  under  the  law  the  tithe  is  referred  to  as  already  holy 
unto  the  Lord  (Lev.  27:30),  and  as  Paul  says,  "A  covenant  confirmed 
beforehand  by  God,  the  law,  which  came  four  hundred  and  thirty  years 
after,  doth  not  disannul"  (Gal.  3:  17). 

4.  But  Even  Though  the  Tithe  Was  Holy  in  All  Previous  Ages,  Is  It 
Also  Binding  Upon  Us? — Yes.  First,  because  an  institution  based  (as 
marriage,  the  creation.  Sabbath,  and  the  tithe)  upon  the  needs  of  man's 
nature  remains  binding  in  all  ages  till  nature  changes.  Second,  because 
the  tithe  which  was  holy  before  the  law,  and  during  the  law,  was  not  made 
less  holy  by  the  passing  of  the  law.  Third,  because  the  stewardship  of 
which  the  holy  tithe  is  a  symbol  is  not  done  away  with,  but  rather  em- 
phasized, by  the  Gospel.  Fourth,  because  the  positive  precepts  of  the 
Gospel  sustain  the  tithe.  Jesus  said,  "Ye  tithe  ,  .  .  these  ought  ye  to 
have  done"  (Matt.  23:23),  and  again,  (Matt.  22:21),  "Render  to  Caesar 
the  things  that  are  Caesar's  (the  tribute  money),  and  to  God  the  things 
that  are  God's"  (the  holy  tithe).  Again,  referring  to  the  support  of  God's 
ministers,  which  in  all  previous  ages  was  by  the  holy  tithe,  the  Gospel 
says,  "Even  so  hath  God  ordained  that  they  which  preach  the  Gospel 
should  live  of  the  Gospel"  (i  Cor.  9:7-14),  while  in  Abraham  paying 
tithes  to  Melchizedek  we  are  given  a  type  of  Christians  paying  tithes  to 
Christ,  who  has  bought  us  with  a  price  (i  Cor.  6:20).  And  fifth,  because 
blessing  has  followed  obedience  to  the  tithe  in  this  as  in  previous  ages. 

5.  How  Is  the  Tithe  to  Be  Counted? — In  any  way  which  will  hon- 
estly give  God  the  tenth.  Under  the  law  the  people  tithed  their  income 
as  they  received  it,  which  is  the  best  way.  Increase  of  capital  should  be 
tithed  at  the  time  of  invoicing. 

39 


GEMS  OF  THOUGHT  ON  TITHING 

6.  What  Should  Be  Done  With  the  Tithe? — It  should  be  used  for  the 
support  of  God's  ministers.  So  it  was  used  before  the  law  (Heb.  7:  i-io)  ; 
so  it  was  used  during  the  law  (Num.  18:  21-24),  and  "even  so"  it  has  been 
ordained  for  the  support  of  the  ministry  under  the  Gospel  (i  Cor.  9:  7-14). 

7.  Where  Should  the  Tithe  Be  Paid? — The  patriarchs  paid  it  directly 
to  God's  priests.  The  tithe  was  to  be  brought  directly  to  the  temple  and 
used  in  the  worship  of  Jehovah  as  seen  further  in  Dent.  12 :  5-14  and  Mai. 
3:8-10.  The  tithe  was  sacred  to  Jehovah  in  the  same  sense  as  the  Sab- 
bath was  sacred  to  Him,  and  both  were  alike  binding  on  king  and  people. 
Under  the  law  the  command  was  "bring  ye  the  whole  tithe  into  the  store- 
house" (Mai.  3:  10),  and  under  the  Gospel  the  Church  is  "God's  house" 
(Heb.  3:5,  6),  and  therefore  the  proper  custodian  of  the  tithes,  because 
it  is  through  the  Church  that  God's  ministers  are  regularly  called  and 
supported. 

8.  In  Case  of  Great  Need  Maty  the  Tithe  Be  Used  for  Self  or  Family? 
— Yes.  The  law  allowed  for  the  "redeeming  of  the  tithe"  (Lev.  27:31), 
and  the  spirit  of  the  Gospel,  which  allows  works  of  necessity  or  mercy  or 
kindness  upon  the  Sabbath,  will  also  allow  human  need  to  rise  above  the 
law  of  the  tithe.  But  tithes  so  used  should  be  returned  again  with  inter- 
est, and  nothing  but  the  most  pressing  necessity  should  cause  any  excep- 
tions to  the  rule. 

9.  Should  Offerings  Be  Given  in  Addition  to  the  Tithe? — Yes,  if  God 
has  prospered  us  so  that  we  are  able  to  do  so.  Under  the  law  the  people 
gave  not  only  the  holy  tithe,  but  the  tithe  for  the  feasts  (Deut.  14:22), 
and  for  the  poor  (Deut.  14:  28),  and  left  the  corners  of  their  fields  for  the 
poor  to  glean  (Lev.  19:9)  ;  they  gave  the  firstfruits  as  a  thank-offering 
(Deut.  26:1-10),  besides  vows  (Lev.  27:9,  28),  and  freewill  offerings 
(Deut.  16:  10),  paid  for  the  redemption  of  the  first  born  (Ex.  13:  15),  re- 
mitted all  debts  on  Jubilee  year  (Lev.  25),  and  let  the  land  have  rest 
every  seventh  year  (Lev.  25).  This  all  made  a  total  of  about  two-fifths, 
yet  even  that  is  small  when  we  consider  that  tenants  are  now  accustomed 
to  give  half.  Instead  of  becoming  impoverished  by  such  giving  Israel 
prospered  most  when  faithful  in  it.  Such  offerings,  given  as  God  has 
prospered,  equalize  the  giving  of  the  rich  and  the  poor,  for  while  some 
can  give  only  a  little,  yet  the  offerings  of  others  should  be  very  much 
greater  than  their  tithe. 

10.  When  Should  Tithing  Be  Begun? — At  once.  In  fact,  to  be  strictly 
honest  with  God,  any  property  accumulated  by  withholding  the  tithe  should 
be  also  put  in  the  fund  now.  If  there  are  debts  to  pay,  remember  that  the 
debt  to  God  is  not  less  sacred  than  others,  and  that  by  paying  it  there  will 
be  a  blessing  from  Him  that  will  make  it  easier  to  be  free  from  all  other 
debts.  If  you  feel  that  you  can  not  afford  it,  remember  that  you  can  not 
afford  not  to  do  it.     It  has  been  so  thoroughly  demonstrated  in  all  history, 

40 


GEMS  OF  THOUGHT  ON  TITHING 

and  by  thousands  of  living  examples,  that  observance  of  the  tithe  in  the 
right  spirit  conduces  to  prosperity,  that  it  is  not  a  matter  of  theory.  Far 
be  it  from  any  to  begin  tithing  for  the  purpose  of  being  more  prosperous. 
That  spirit  would  defeat  its  own  end.  The  tithe  is  to  financial  life  what 
the  Sabbath  is  to  physical  life  and  marriage  is  to  social  life ;  but  each  of 
these  institutions  is  conducive  to  the  moral  welfare  of  the  race,  which 
is  the  primary  consideration. — Dr.  C.  F.  Yoder,  former  President  Ashland 
College. 

"I  speak  of  the  Bible  as  the  Book  of  the  people,  not  the  Book 
of  the  minister  of  the  gospel,  not  the  special  Book  of  the  priest 
from  which  to  set  forth  some  occult,  unknown  doctrine  withheld 
from  the  common  understanding  of  men,  but  a  great  Book  of 
revelation — the  people's  Book  of  revelation.  For  it  seems  to  me 
that  the  Bible  has  revealed  the  people  to  themselves.     .     .     . 

"A  man  has  found  himself  when  he  has  found  his  relation 
to  the  rest  of  the  universe,  and  here  is  the  Book  in  which  those 
relations  are  set  forth.  And  so  when  you  see  a  man  going  along 
the  highways  of  life  with  his  gaze  lifted  above  the  road,  lifted 
to  the  sloping  ways  in  front  of  him,  then  be  careful  of  that  man 
and  get  out  of  his  way.  He  knows  the  kingdom  for  which  he 
is  bound.  He  has  seen  the  revelation  of  himself  and  of  his  re- 
lations to  mankind.  He  has  seen  the  revelation  of  his  relation 
to  his  God  and  Maker,  and  therefore  he  has  seen  his  responsi- 
bility in  the  world.     This  is  the  revelation  of  life  and  peace." 

— Gov.  WOODROW  WiLrSON. 


41 


CHAPTER  II 

HISTORICAL  NOTES 

"Tithe,  etymologically,  a  tenth ;  historically,  a  tenth  part  of  the 
tithable  produce  of  the  land  paid  to  the  clergy.  The  payment  of 
the  tithe  to  the  clergy  originated  in  the  recognition  of  a  moral  and 
religious  duty.  The  discharge  of  this  acknowledged  obligation 
acquired  the  force  of  custom,  then  received  the  sanction  of  ecclesi- 
astical law,  and  finally  passed  into  the  national  jurisprudence  of 
England  and  other  Christian  countries." — Crown  Cyclopedia, 
1903. 

PRAYER 

O  Lord,  we  beseech  Thee  that  every  disciple  waiting  here,  like 
those  that  waited  in  the  upper  room  of  old,  may  receive  a  crown 
of  flame.  O  Lord,  we  beseech  Thee  that  when  we  lift  up  our  peti- 
tions to  Thee,  it  may  be  with  a  common  heart  from  all  these  hun- 
dreds of  disciples. 

And  wilt  Thou  bless  the  great  work  which  we  represent,  the 
missionaries  in  distant  lands,  the  Churches  which  sustain  them, 
these  dear  brethren  who  are  taking  council  together  as  to  the  best 
means  of  helping  them,  and  fit  us  still  better  than  we  have  ever 
been  for  all  the  responsibilities  connected  with  this  work. — Bishop 
Thoburn,  at  Laymen's  Missionary  Congress. 

All  the  quotations  of  the  preceding  chapter  are  made  from 
the  St.  James  Version  of  the  Bible,  the  three  hundredth  anni- 
versary of  which  the  Christian  world  is  now  celebrating.  This 
book  has  already  been  translated  into  five  hundred  languages. 

In  a  brief  anniversary  review  the  St.  Louis  Globe  Democrat 
states  that  "during  the  year  1909  there  were  published  of  this 
300-year-old  book  18,866,000  copies,  in  237  languages,  and  that 

42 


GEMS  OF  THOUGHT  ON  TITHING 

the  number  for  the  year  just  ended  there  is  reason  to  believe 
will  reach  the  grand  total  of  20,000,000  copies.  This  wonderful 
showing  does  not  include  the  millions  of  copies  of  the  New 
Testament  and  Psalms  which  are  published  and  sold  yearly. 
And  now,  after  three  hundred  years,  that  Book  so  far  outsells 
all  other  published  volumes  that  its  record  makes  the  combined 
showing  of  the  'six  best  sellers'  look  like  an  ant  hill  in  the 
shadow  of  Vesuvius."  And  in  each  copy  of  this  widely  sought 
and  revered  Book,  this  unerring  Guide  to  right  living,  is  taught 
among  other  important  things,  observance  of  the  Ten  Command- 
ments, tithing,  and  the  vital  principles  of  Christian  steward- 
ship. The  covetous  and  worldly-minded  would  have  observance 
of  the  tithe  and  the  enlarged  graces  of  giving  omitted  from  the 
Book,  but  not  so  the  translators  who  have  been  true  to  the 
originals  and  the  trust  imposed. 

Under  the  chapter  titles  "Calamities  Befalling  the  Sacrile- 
gious" and  "Consequences  of  Tithe  Robbery,"  Dr.  Lansdell  cites 
many  instances  during  and  after  the  Reformation  showing  that 
God's  disfavor  as  surely  followed  the  improper  use  or  misappro- 
priation of  the  tithe  as  in  the  days  of  Israel.  He  quotes  from  a 
writer  reviewing  Spelman's  "Sacrilege"  as  follows:  "Property 
consecrated  to  God  in  the  service  of  the  Church  has,  generally, 
when  alienated  to  secular  purposes,  brought  misfortune  on  its  pos- 
sessors, whether  by  strange  accidents,  by  violent  deaths,  by  loss 
of  wealth,  or,  and  that  chiefly,  by  failure  of  heirs  male;  and  that 
such  property  hardly  ever  continues  long  in  one  family."  More 
than  a  hundred  instances  are  referred  to,  showing  how  dukes, 
marquises,  earls,  barons,  and  lords  of  England  owing  to  receiving 
grants  of  tithes  were  beheaded,  hanged,  or  imprisoned.  Others 
lost  their  property,  social  standing,  and  their  families.  Speaking 
of  the  efifect  on  the  commonwealth  we  quote:  "Lest  therefore 
thou  shouldest  think  the  crime  and  punishment  endeth  with  them, 
consider  with  me  the  condition  and  success  both  of  our  common- 
wealth in  general  and  of  private  families  before  the  Dissolution, 
and  observe  them  after,  and  we  shall  find  just  cause  to  think  there 

43 


GEMS  OF  THOUGHT  ON  TITHING 

is  a  cursed  thing  among  us."  And  concerning  families  Spelman 
points  out  that  more  of  our  nobility  and  their  children  were  at- 
tainted and  died  under  the  hand  of  justice  within  twenty  years 
next  following  the  Dissolution,  than  did  so  during  the  previous 
five  hundred  years,  or  from  the  time  of  the  Norman  conquest. 

"Money  is  like  fire,"  says  Dr.  C.  A.  Cook,  the  noted  Baptist 
minister,  in  his  prize  essay  on  "Systematic  Giving" — "It  is  a  good 
servant,  but  a  bad  master.  When  men  are  mastered  by  money 
they  are  held  in  a  most  terrible  bondage.  When  men  master 
money — master  it  for  Christ — they  wield  a  most  powerful  instru- 
ment. As  riches  increase,  however,  men  are  exposed  more  and 
more  to  the  mastering  power  of  wealth,  and  unless  proper  precau- 
tions are  taken  their  riches  will  become  their  greatest  curse. 
'They  that  will  be  rich,'  says  the  Apostle  Paul,  'fall  into  tempta- 
tion and  a  snare.'  And  Solomon,  the  richest  king  that  ever 
reigned,  says,  'He  that  trusteth  in  his  riches  shall  fall.' 

"The  Church  is  now  exposed  to  all  the  dangers  that  wealth  can 
bring.  Her  wealth  is  great  beyond  computation,  and  with  increase 
of  wealth  evils  have  already  begun  to  crowd  in  upon  the  Church, 
which  are  in  many  places  threatening  to  undermine  the  founda- 
tions of  her  strength  and  cause  her  endless  harm.  .  ,  .  Wedded 
with  the  love  of  money  there  is  the  love  of  pleasure  and  the  waste 
of  money  therein.  The  spending  of  money  upon  pleasures  that 
are  inconsistent  with  a  Christian  profession  is  doing  untold  dam- 
age to  the  cause  of  Christ,  and  making  many  Church  members 
more  lovers  of  the  world  than  lovers  of  God.  They  have  been 
made  God's  stewards,  but  they  are  unfaithful  to  the  trust  reposed 
in  them,  and  the  money  which  should  have  been  consecrated  to 
Christ  is  foolishly  spent  upon  worthless  trifles.  God's  people  will 
be  saved  from  this  snare  only  as  they  have  loftier  ideas  concerning 
the  value  and  uses  of  money.  .  .  .  Get  the  people  To  give;  in 
the  right  way,  and  spiritual  blessings  ivill  folloiv.  Nothing  is 
more  distinctly  taught  in  the  Word  of  God  than  this.  Here  is  the 
Divine  statement:  'Bring  ye  all  the  tithes  into  the  storehouse, 
that  there  may  be  meat  in  Mine  house,  and  prove  Me  now  here- 
with, saith  the  Lord  of  hosts,'  " 

44 


GEMS  OF  THOUGHT  ON  TITHING 

This  chapter  deals  almost  exclusively  with  past  history.  May 
we  not  look  optimistically  into  the  future,  praying  that  coming 
pages  of  history  may  never  bear  record  of  alienated  tithes,  but  of 
a  new  epoch  of  consecration  of  wealth  to  the  great  purposes  of 
God  in  redeeming  the  world  such  as  has  never  been  known. 

The  Church  has  put  her  hand  to  a  plow  from  which  she  can  not  look 
back ;  that  plow  is  the  conquest  of  this  world  for  Christ.  She  has  planted 
her  missions  on  every  shore ;  she  has  placed  her  colleges  and  printing 
presses  in  the  strategic  centers  of  the  pagan  world;  she  has  proclaimed  to 
the  heathen  that  they  are  undone  and  hopeless  without  the  Gospel  of  our 
Lord  Jesus  Christ.  And  now  she  has  no  election.  She  must  evangelize 
them.  It  is  contained  in  her  commission.  It  is  bound  up  with  her  very 
life.  To  turn  from  it  were  to  abdicate,  to  apostatize,  to  become  infamous. 
I  repeat  it.  Recession  from  this  work  would  mean  for  the  Church  noth- 
ing less-  than  the  prevailing  of  the  gates  of  hell. — Frank  Otis  Bal- 
lard, D.  D. 

The  world  is  already  aglow  with  the  dawn  of  glorious  events.  Burma 
is  freed  from  its  brutal,  heathen  king,  and  welcomes  the  gospel.  China 
and  Japan  are  rapidly  advancing  to  the  light  of  God's  truth.  Central  and 
Southern  Africa  invite  to  newly  explored  fields,  and  are  ready  for  ten 
thousand  new  laborers,  many  of  whom  our  own  land  can  furnish.  Papal 
Europe  is  free  from  the  Pope's  temporal  power,  and  freedom  of  worship 
takes  the  place  of  the  Inquisition.  The  Greek  Church  and  all  the  State 
Churches  of  Europe  are  learning  new  lessons  of  toleration.  The  gospel 
is  piercing  Mohammedanism  with  the  sword  of  the  Spirit,  the  Word  of 
God.  Mexico  has  broken  the  chains  of  intolerance,  and  welcomes  the 
gospel.  South  America  is  catching  the  glimpses  of  gospel  light,  and  the 
islands  of  the  sea  are  stepping  from  savagery  into  Christian  civilization. — 
G.  S.  Bailey,  D.  D. 

If  we  fail  in  this  matter  of  stewardship  we  shall  be  reminded  of  our 
failure  by  the  God  of  providence.  He  did  not  allow  Abraham,  or  Jacob, 
or  Isaac,  or  David,  or  Moses,  or  Hezekiah  to  escape  the  temporal  conse- 
quences of  their  respective  sins.  Nor  can  we  count  on  such  escape.  Nor 
has  He  any  lack  of  ways  of  taking  vengeance  of  our  inventions.  If  we 
sin  as  to  means  He  can  withdraw  them  from  us.  A  fire,  a  panic,  a  war,  a 
shrinkage  can  come  in  His  providence.  No  more  rapidly  did  Jonah's 
gourd  wither  than  our  possessions  melt  away!  Men  fail  to  realize  that 
all  is  in  His  hand.  Or  He  can  leave  them  with  us,  without  their  yielding 
us  any  comfort.  Some  of  the  richest  men  are  not  at  all  happy  men,  their 
very  weahh  in  many  cases  burdening  their  minds,  embittering  their  clos- 
ing years,  and  in  the  quarrels  over  it  when  they  are  gone  exposing  the 
least  lovely  portions  of  their  lives. — Dr.  John  Hall. 

45 


GEMS  OF  THOUGHT  ON  TITHING 

This  was  the  kind  of  teaching  delivered  by  Augustin  when  he  came  to 
Canterbury.  The  people,  moreover,  accepted  this  teaching,  and,  what  is 
better,  they  acted  upon  it;  for  we  never  read  that  Augustin  had  to  send 
back  to  Gregory  at  Rome  asking  him  to  organize  bazaars,  and  raffles,  and 
entertainments,  and  suppers,  whereby  to  provide  means  to  propagate 
Christianity  to  our  forefathers.  Scriptural  tithe-paying  and  offerings  be- 
came the  ordinary  and  sufficient  methods  by  which  the  work  of  the  infant 
Church  in  England  was  carried  on.  This  was  in  the  seventh  century; 
and  when  Ethelwulf,  somewhat  later,  became  the  first  king  to  inherit  a 
united  England,  one  of  his  first  acts  was  to  arrange  concerning  the  pay- 
ment of  tithes  from  his  own  lands,  and  to  organize,  what  I  like  to  regard 
as  the  first  Pan-Anglican  (or  All-English)  Thank-offering. — Henry 
Lansdell,  D.  D. 

In  the  history  of  the  Church  in  the  first  centuries  we  have  abundant 
evidence  that  the  tithe  had  not  been  discontinued.  Clement  (30-100  A.  D.) 
and  Justin  Martyr  (110-165  A.  D.)  were  very  clear  in  their  teachings  con- 
cerning the  offerings  that  were  due  to  God.  Irenseus  (120-202  A.  D.) 
speaks  of  "the  obligation  of  Christians  to  render  tithes  unto  God."  Neander 
declares,  "The  duty  was  also  embodied  in  the  Apostolic  canons,  a  compila- 
tion of  laws  in  force  among  the  Christian  Churches  about  the  close  of  the 
second  century."  The  tithe  was  declared  as  a  Christian  duty  by  Origen 
(185-254),  by  Cyprian  (200-258),  by  Jerome  (345-420),  by  Ambrose  (340- 
397),  who  said,  "God  has  reserved  the  tenth  part  to  Himself,  and  therefore 
it  is  not  lawful  for  a  man  to  retain  what  God  has  reserved  for  Himself." 
Augustine  (354-430)  declared,  "Our  ancestors  used  to  abound  in  wealth  of 
every  kind  for  this  very  reason  that  they  used  to  give  tithes,  and  pay  the 
tax  to  Caesar."  And  he  goes  on  to  say  that  because  they  have  "been  un- 
willing to  share  the  tithe  with  God  now  the  whole  is  taken  away."  He 
urges  the  giving  of  the  tenth,  and  used  these  two  strong  expressions: 
"The  scribes  and  Pharisees  gave  tithes,  for  whom  Christ  had  not  yet  shed  _; 
His  blood."  "But  yet  I  can  not  keep  back  what  He  who  died  for  us  said 
whilst  He  was  alive,  'Except  your  righteousness  shall  exceed  the  right- 
eousness of  the  scribes  and  Pharisees,  ye  shall  in  no  case  enter  into  the 
kingdom  of  heaven.'" 

The  tithe  was  enjoined  by  the  Council  of  Tours  in  A.  D.  567,  by  that 
of  Macon  in  585,  of  Rouen  in  650,  of  Nantes  in  660,  and  of  Metz  in  756. 
For  centuries  it  was  the  prevailing  custom  throughout  all  Christendom. 
Bingham  in  his  "Christian  Antiquities"  says,  "This  was  the  unanimous 
judgment  of  the  Fathers,  and  the  voice  of  the  Church  uncontradicted  for 
more  than  a  thousand  years,  or  until  the  usages  of  the  Church  were  alien- 
ated and  perverted  by  the  papal  hierarchy  during  the  dark  ages." 

It  is  a  well  recognized  principle  of  law  that  when  once  a  law  has  been 
in  force,  and  the  conditions  which  called  it  forth  still  exist,  the  law  is 

46 


GEMS  OF  THOUGHT  ON  TITHING 

binding  until  it  is  repealed.  History  shows  that  the  law  of  tithing,  while 
merged  into  the  ceremonial  law,  has  never  been  repealed,  and  the  need  for 
its  enforcement  has  never  been  greater  than  at  the  present  time. — John 
Y.  AlTCHESON,  D.  D. 

The  following  Councils  of  the  early  Church  all  proclaimed  to  Chris- 
tians the  obligation  of  paying  tithes,  resting  the  duty  not  on  the  authority 
of  ecclesiastical  law  but  on  the  sure  basis  of  the  Word  of  God :  Ancyra, 
A.  D,  314;  Gangra,  A.  D.  324;  Orleans,  A.  D.  511;  Tours,  A.  D.  567;  To- 
ledo, A.  D.  663;  Rouen,  A.  D.  650;  Fimli,  A.  D.  791;  London,  A  D.  1425. 

The  practice  of  tithing  was  introduced  into  England  by  King  Ofifa  at 
the  end  of  the  eighth  century,  and  in  the  time  of  King  Ethelwolf,  the  mid- 
dle of  the  ninth  century,  had  been  made  general  all  over  England,  where 
it  has  ever  since  continued  to  be  the  law  of  the  land  and  the  chief  revenue 
of  the  Church. 

Calvin,  whose  opinion  on  any  subject  demands  attention  and  carries 
great  weight  for  Presbyterians,  says :  "We  see  how  God  complaineth  that 
He  was  defrauded  both  of  His  firstfruits  and  also  of  His  offerings  and  of 
all  the  residue  which  He  had  applied  to  Himself  in  His  law.  But  if  we 
inquire  how  the  heathen  behaved  themselves  toward  their  idols,  we  should 
find  that  they  are  willing  to  spend  the  most  part  of  their  substance  on 
their  superstitions." 

John  Knox,  in  his  epistle  to  the  ministers  of  Scotland,  writes :  "Our 
Lord  in  the  Gospel,  speaking  of  payment  of  tithes  to  the  Pharisees,  saith, 
'These  ought  ye  to  have  done  and  not  to  leave  the  others  undone.' " 

"It  behooveth  them  to  be  paid.  Now  a  great  many,  to  outface  con- 
science and  delude  all  reproofs,  maintain  that  lands,  tithes,  yea,  whatever 
belonged  to  the  Church  in  former  ages,  may  be  lawfully  alienated." 

"There  is  no  impiety  against  which  it  is  more  requisite  you  set  your- 
selves in  this  time.  Repent,  therefore,  and  amend  your  own  neglect  in  this 
behalf  and  call  upon  others  for  amendment." 

The  picture-writings  of  Egypt,  the  cuneiform  tablets  of  Babylonia, 
and  early  writers  of  Greece  and  Rome  inform  us  that  before  the  Bible  was 
written,  and  apart  therefrom,  it  was  an  almost  universal  practice  among 
civilized  nations  for  people  to  pay  tithes  to  their  gods ;  but  none  tell  us 
when,  or  where,  the  practice  began,  or  who  issued  the  law  for  its  ob- 
servance. 

With  regard  to  the  antiquity  of  their  teaching,  we  have  seen  that  it 
begins  with  the  very  commencement  of  Church  history,  after  that  recorded 
in  the  New  Testament,  and  continues  steadily  and  increasingly,  nearly 
every  century  yielding  one  or  more  writers  who  persistently  upheld  the 
doctrine  that  the  tenth  of  a  Christian's  income  is  the  property  of,  and 
the  least  he  should  offer  to,  God. 

47 


GEMS  OF  THOUGHT  ON  TITHING 

So  again,  conversely,  whilst  we  have  found  all  these  testimonies  in 
favor  of  the  practice  of  tithing,  we  have  not  met  with  a  single  bishop  of 
those  centuries  who  ever  condemned  or  opposed  the  doctrine,  or  even 
suggested  that  less  than  the  tenth  is  a  proper  portion  to  be  set  apart  for 
God's  service.  Their  teaching,  too,  was  illustrated  by  their  practice :  for 
the  great  bishops  of  the  early  Church  were  veritable  fathers  to  the  poor. 

Christian  teaching,  practice,  and  legislation,  therefore,  on  the  subject 
of  tithing  in  England  has  been  in  perfect  accord  with  similar  teaching, 
practice,  and  legislation  throughout  Continental  Christendom,  as  will  be 
seen  more  comprehensively  if  the  names  of  Christian  teachers,  legislators, 
and  Councils,  mentioned  in  the  previous  chapters,  be  arranged  under 
their  various  countries  and  centuries   for   i,6oo  years. 

In  A.  D.  585  was  held  the  second  Council  of  Mascon,  or  Macon,  in 
the  province  of  Lyons,  attended  by  all  the  metropolitans  and  bishops  of 
Guntram's  kingdom,  in  the  Acts  of  which  Council  this  decree  is  said  to 
have  been  passed: 

"It  behooves  us  to  recall  to  their  promitive  state  all  other  particulars 
of  the  Holy  Catholic  faith,  which  we  find  to  have  become  deteriorated 
by  lapse  of  time,  lest  we  become  adversaries  to  ourselves,  while  those 
things  which  we  know  to  affect  the  quality  of  our  order  we  either  do  not 
correct,  or  (which  would  be  wickedness  in  us)  pass  them  over  in  silence. 
The  divine  laws,  also,  taking  care  of  the  priests  and  ministers  of  the 
Church  that  they  might  have  their  hereditary  portion,  have  commanded 
all  people  to  pay  the  tithes  of  their  fruits  to  holy  places,  that  they  (the 
clergy),  being  hindered  by  no  sort  of  employment,  may,  at  the  appointed 
hours,  be  at  leisure  for  the  spiritual  duty  of  their  ministry.  Which  laws 
the  whole  body  of  Christians  for  a  long  time  kept  inviolate ;  but  now,  by 
degrees,  almost  all  of  them  have  shown  themselves  prevaricators  of  those 
laws,  since  they  neglect  to  fulfill  the  things  which  have  been  divinely  or- 
dained." 

Thus  we  see  tithe-paying  here  reckoned  a  matter  of  the  Catholic 
faith,  and  declared  due  by  divine  law ;  and  it  is  said  to  have  been  paid 
by  Christians  generally,  and  for  a  long  time  past ;  but  that  in  consequence 
of  recent  neglect,  the  Council  would  renew  the  ancient  custom,  under 
penalty  of  excommunication  to  any  who  might  refuse. 

Moreover,  if  we  ask  again  whether  a  man  who  withholds  from  reli- 
gious and  charitable  purposes  the  tenth  of  his  income  be  honest  before 
God,  we  are  instructed  by  the  teaching  and  practice  of  the  whole  Christian 
Church  to  afifirm  that  "The  Tithe  is  the  Lord's,"  and  whosoever  does  not 
render  that  tithe,  be  he  Christian  or  Jew,  is  in  Scripture  language  a  "rob- 
ber of  God." — Henry  Lansdell,  D.  D. 

That  the  early  Church  practiced  the  tithe  can  not  be  doubted. 

"The  Apostolic  Canons,  the  Apostolical  Constitution,  St.  Cyprian  on 

48 


GEMS  OF  THOUGHT  ON  TITHING 

the  Unity  of  the  Church,  and  the  works  of  St.  Ambrose,  St.  Chrysostom, 
St.  Augustine,  and  the  other  fathers  of  both  divisions  of  the  Church 
abound  with  allusions  to  it."     (Chambers's  Encyclopedia,  title,  "Tithe.") 

"It  is  generally  agreed  by  learned  men  that  the  ancients  accounted 
tithes  to  be  due  by  divine  right.  Bellarmin,  indeed,  and  Rivet,  and  Mr. 
Selden  place  them  upon  another  foot ;  but  our  learned  Bishop  Andrews, 
and  Bishop  Carleton,  who  wrote  before  Mr.  Selden,  and  Bishop  Montague 
and  Tillesly,  who  wrote  in  answer  to  him  (not  to  mention  many  others 
who  have  written  since),  have  clearly  proved  that  the  ancients  believed 
the  law  about  tithes  not  to  be  merely  a  ceremonial  or  political  command, 
but  of  moral  and  perpetual  obligation."     (Bingham.) 

"So  liberal,  in  the  beginning  of  Christianity,  was  the  devotion  of  the 
believers,  that  their  bounty  to  the  evangelical  priesthood  far  exceeded 
what  the  tenth  could  have  been."     (Selden.) 

Innumerable  quotations  might  be  made  from  the  early  fathers,  but 
only  a  few  can  be  given. 

"That  instead  of  Thou  shalt  not  commit  adultery,  Christ  says.  Thou 
shalt  not  lust  after  any;  instead  of  Thou  shalt  not  kill.  Thou  shalt  not  be 
angry ;  instead  of  Thou  shalt  pay  tithes,  Sell  all  and  give  to  the  poor,  which 
are  not  dissolving  of  the  law,  but  enlarging  it."     (Irenaeus.) 

"The  number  ten  is  venerable  also  in  the  New  Testament  .  .  .  and 
because  one  Christ  is  the  Author,  Fountain,  and  Original  of  all,  therefore 
the  people  offer  tithes  to  the  ministers  and  priests.  .  .  .  And  that  we 
may  be  further  taught  by  God's  own  words  that  these  things  are  to  be  ob- 
served according  to  the  letter,  let  us  further  note,  the  Lord  saith  in  the 
Gospel,  Woe  to  you  scribes,  Pharisees,  hypocrites,  who  give  tithes  of  mint, 
anise,  and  cinnamon,  but  omit  the  greater  things  of  the  law ;  ye  hypocrites, 
these  things  ye  ought  to  have  done,  and  not  to  have  left  the  other  undone. 
Mind  well  how  the  word  of  the  Lord  would,  by  all  means,  have  the 
greater  things  of  the  law  done,  but  so  as  these  things  which  are  intended 
to  stand  according  to  the  letter  he  not  omitted."     (Origen.) 

"O,  what  a  shame  is  this !  that  what  was  no  great  matter  among  the 
Jews  should  be  pretended  to  be  so  among  Christians ;  if  it  was  a  danger- 
ous thing  to  fail  of  giving  tithes  then,  to  be  sure  it  is  more  dangerous 
now."     (Chrysostom.) 

"In  harvest  we  ought  to  think  of  giving,  or  rather  restoring,  ti'thes  to 
God,  who  gives  all  we  have,  with  thanksgiving,  for  the  Giver  of  all  is 
pleased  to  require  back  a  tenth  from  us,  not  for  His  profit,  but  ours :  for 
thus  He  promiseth  by  His  prophet  Malachi.  Tithes  are  required  as  a  debt, 
and  he  that  will  not  give  them  invades  another's  right."     (Augustine.) 

"Christians  are  not  only  bound  to  give  tithes  and  firstfruits,  but  to  sell 
all;  and  if  they  will  not  do  that,  at  least  they  ought  to  follow  the  begin- 

4  49 


GEMS  OF  THOUGHT  ON  TITHING 

nings  of  the  Jews,  to  give  the  poor  their  share,  and  to  the  priests  and 
Levites  the  honor  due  to  them ;  he  that  doth  not  this  manifestly  deceives 
and  cheats  God."     (Jerome.) — Judge  J.  P.  Hobson,  of  Kentucky. 

That  the  law  of  the  tithe  was  recognized,  and  the  duty  of  conformity 
to  it  enforced,  is  made  very  evident  in  the  writings  of  the  Fathers,  in  the 
records  of  the  Councils,  and  the  history  of  the  Church  throughout  the 
centuries  until  we  approach  the  period  of  the  Reformation.  Indeed,  the 
perversion  of  this  law  and  the  departure  from  it  became  the  occasion  of 
the  sale  of  indulgences  and  the  ushering  in  of  the  Reformation. — Syl- 
VANus  Stahl,  D.  D. 

The  great  danger  of  the  United  States  and  Canada  is  unconsecrated 
prosperity. — Dr.  Torrey. 

What  conclusion,  then,  shall  we  reach  from  all  these  theologians, 
teachers,  and  authors  from  all  points  of  the  cultured  world,  with  a  con- 
tinuous line  of  unbroken  evidence  from  the  Christian  era  to  the  Reforma- 
tion, without  a  voice  against  the  practice  from  the  authorities  of  the 
Church?  Can  there  be  a  doubt  as  to  the  universal  belief  on  this  subject 
during  this  stretch  of  centuries?  We  have  not  time  nor  space  to  take  up 
at  length  the  action  of  the  various  Councils,  but  we  have  only  to  read 
their  proceedings  to  learn  that  they  stamped  with  approval  the  well-known 
custom  of  the  tenth  for  the  Lord. — John  Wesley  Du'Ncan. 

Vast  missionary  enterprises  of  a  colossal  character  hitherto  unknown 
in  the  history  of  the  Christian  Church  have  been  launched.  Enormous 
sums  of  money  will  be  necessary  to  carry  these  great  projects  into  prac- 
tical effect,  and  therefore  an  urgent  Divine  summons  has  gone  forth  calling 
upon  the  Church  to  consecrate  her  wealth  with  a  liberal  hand  that  she  may 
enter  upon  the  widening  and  whitening  fields  already  ripe  for  the  harvest. 
This  is  no  time  for  exhausted  missionary  treasuries.  The  ways  and  means 
department  must  be  fully  equipped.  The  Lord's  impoverished  exchequer 
must  be  abundantly  replenished,  even  to  overflowing,  by  the  consecrated 
offerings  of  His  stewards,  that  there  be  no  lack  in  meeting  all  the  finan- 
cial demands  of  the  hour. — Christian  Stezvard. 

We  have  shown  that  God  required  the  Jews  to  devote  about  one-third 
of  their  income  to  religious  purposes,  and  that  as  individuals  and  as  a 
nation  He  always  blessed  them  with  temporal  prosperity  when  they  kept 
His  commandments  and  put  their  trust  in  Him.  We  have  given  you 
briefly  not  only  the  experience  of  the  Israelites  as  a  people,  but  of  Abra- 
ham, Isaac,  Jacob,  Moses,  Joshua,  Caleb,  David,  Solomon,  Elijah,  Elisha, 
Hezekiah,  Daniel  and  the  "three  Hebrew  children,"  Zerubbabel,  Ezra,  and 
Nehemiah.  If  these  wonderful  examples  of  God's  fidelity  in  providing 
for  the  temporal  needs  of  His  faithful  children  does  not  inspire  faith  in 
God  for  the  good  things  of  earth,  we  are  unable  to  say  what  will. — Rev. 
S    B.  Shaw. 

50 


GEMS  OF  THOUGHT  ON  TITHING 

I  believe  the  doctrine  of  the  tithe  is  one  of  the  fundamental  truths  of 
the  Scriptures.  It  is  one  of  the  great  agencies  for  the  progress  of  the 
kingdom  of  Christ  by  the  Holy  Ghost. 

This  truth,  like  other  truths,  has  at  times  been  lost  to  the  Church. 
The  Apostle  Paul  brought  out  the  truth  of  justification  by  faith  as  clear 
as  the  sunlight,  but  it  got  buried  under  the  rubbish  of  human  doctrine 
during  the  Middle  Ages,  and  had  to  be  brought  to  the  light  again  by  Mar- 
tin Luther. 

So  the  doctrine  of  sanctification  by  faith  was  clearly  taught  by  the 
apostles,  but  it  too  was  lost  during  the  long  night  of  the  Middle  Ages,  and 
was  brought  back  again  into  deserved  prominence  by  John  Wesley  and 
his  companions. 

In  like  manner  the  duty  of  tithing,  which,  I  think,  ought  to  be  called 
a  Christian  doctrine,  has  been  forgotten  and  should  again  be  lifted  to  its 
rightful  place  among  the  duties  revealed  by  God. — Rev.  W.  C.  Nash. 

The  law  did  not  create  tithes :  it  recognized  tithes.  Now,  for  a  man 
to  say  that  he  will  not  pay  tithes  because  he  is  not  under  law  simply  means 
that  as  an  American  citizen  you  have  the  right  to  kill,  to  commit  adultery, 
to  bear  false  witness,  to  steal,  because  you  are  not  under  Hebrew  law. 
Law,  my  brother,  does  not  create  facts :  law  recognizes  facts.  The  laws 
that  recognize  eternal  righteousness,  in  the  relations  of  life,  abide  because 
they  recognize  the  nature  of  things.  Right  was  before  law ;  law  recog- 
nizes the  fact. 

You  read  the  pages  of  history,  Arabian,  Carthaginian,  Greek,  Roman, 
you  find  on  the  pages  of  every  great  historic  nation  the  payment  of  tithes 
to  the  gods  they  worshiped;  it  was  far  more  widespread  than  the  law 
setting  apart  one  day  in  seven  for  rest. 

The  law  of  Judaism  simply  recognized  the  fact  of  tithes.  Now  Christ 
commended  it ;  the  law  commanded  it.  What  Christ  commends  is  our 
command.  He  looked  into  the  faces  of  the  Pharisees  and  said :  "Ye 
tithe  mint  and  anise  and  cummin,  but  ye  neglect  righteousness  and  judg- 
ment. These  ought  ye  to  have  done  and  not  to  have  left  the  other  un- 
done."— O.  P.  GiFFORD,  D.  D. 

No  man  can  live  happily  who  regards  himself  alone:  who  turns 
everything  to  his  own  advantage.  Thou  must  live  for  another,  if  thou 
wishest  to  live  for  thyself. — Seneca. 


51 


CHAPTER  III 
THE  TITHE  LAW  UNABROGATED 

Prayer — O  God,  Thou  knowest  how  often  we  have  allowed  other 
gods,  other  things  to  occupy  that  place  in  our  affections  which 
belongeth  to  Thee  alone.  Thou  knowest  how  often  we  have  been 
selfish  and  thoughtless  in  our  relationship  to  others.  We  have 
enjoyed  our  good  things,  and  have  forgotten  the  brother  who  was 
in  need.  We  have  been  contented  to  walk  in  the  light  ourselves, 
and  neglect  those  who  sat  in  darkness  and  in  the  shadow  of 
death.  We  have  gone  our  way,  occupied  with  the  follies  and  the 
trifles  of  the  world,  while  our  brother  has  gone  down  in  sin  with 
no  hand  stretched  out  to  save.  O  God,  "have  mercy  upon  us  ac- 
cording to  Thy  loving  kindness,  according  to  the  multitude  of 
Thy  tender  mercies  blot  out  our  iniquities."  Humble  us  before 
Thee  this  day.  O  give  us  to  love  as  He  loved,  to  feel  as  He  felt, 
to  pray  as  He  prayed,  to  give  as  He  gave,  to  serve  as  He  served. — 
Dr.  Alfred  GandiER,  President  Knox  College,  at  Missionary 
Congress. 

This  chapter  might  have  been  omitted  from  this  volume  were 
it  not  that  Satan  is  constantly  attempting  in  the  minds  of  many  to 
separate  the  Old  Testament  teachings  (especially  with  regard  to 
tithing)  from  the  New.  On  what  other  point  in  God's  laws  re- 
specting the  conduct  of  His  children  is  there  any  question  of 
validity  raised  except  that  which  touches  upon  the  secular  or 
selfish  concerns  of  men? 

"Who,"  inquires  Dr.  Duncan,  "is  more  likely  in  the  sight  of 
God  to  be  right:  he  who  follows  his  own  devices,  setting  up  his 
own  standard,  claiming  the  option  to  give  as  much  or  as  little  as 
he  pleases,  or  the  great  teachers  of  Christianity,  from  the  very 
beginning,  singly  and  collectively,  upholding  the  Scriptural  doc- 
trine of  not  less  than  a  tenth  ?    Surely  in  this  case  we  may  safely 

52 


GEMS  OF  THOUGHT  ON  TITHING 

listen  to  the  voice  of  the  Church."  Let  us  hear  John  Ruskin  in 
"Seven  Lamps  Architecture"  on  this  subject,  when  he  says  rever- 
ently :  "And  let  us  not  now  lose  sight  of  this  broad  and  unabro- 
gated principle — I  might  say  incapable  of  being  abrogated  so  long 
as  men  shall  receive  earthly  gifts  from  God.  Of  all  that  they  have 
His  tithe  must  be  rendered  to  Him,  or  in  so  far  and  insomuch  He 
is  forgotten :  of  the  skill  and  of  the  treasure,  of  the  strength  and 
of  the  mind,  of  the  time  and  of  the  toil  oiTering  must  be  made  rev- 
erently ;  and  if  there  be  any  difference  between  the  Levitical  and 
the  Christian  offering,  it  is  that  the  latter  may  be  just  so  much  the 
wider  in  its  range  as  it  is  typical  in  its  meaning,  as  it  is  thankful 
instead  of  sacrificial." 

The  very  instructive  comments  of  this  chapter  are  those  of 
ministers  and  laymen  who  practice  and  preach  Scriptural  stand- 
ards of  stewardship.  Any  one  of  these  ought  possibly  to  suffice 
in  proof  that  tithing  nemains  an  unrepealed  obligation. 

In  the  multiplicity  of  them,  however,  new  thoughts  may  be 
presented  that  will  enlighten  and  encourage  others  to  advocate 
and  practice  tithing.  The  writer  can  say  from  his  own  experience 
that  this  book  would  probably  never  have  been  compiled  had  not  a 
faithful  pastor  and  a  fellow  layman  years  ago  pointed  out  the 
neglect  of  the  Church  in  lending  obedience  to  the  command, 
"Bring  ye  all  the  tithes  into  the  storehouse,  that  there  may  be 
meat  in  Mine  house."  The  reason  that  the  tithe  is  not  more  gener- 
ally observed  may  be  traced  primarily  to  a  lack  of  proper  instruc- 
tion in  regard  to  it.  No  subject  in  all  the  Bible  will  receive  more 
willing  and  responsive  attention  from  the  laity  than  a  proper  pre- 
sentation of  the  duty  of  devotion  of  earthly  possessions  to  God. 

There  are  some  duties  which  the  Bible  seems  to  recognize  as  under- 
stood from  the  beginning.  There  is  no  mention  of  their  origin  and  first 
announcement.  The  duty  of  tithe-giving — of  giving  one-tenth  of  one's 
entire  income  to  the  Lord — is  one  of  these  duties  which  seems  to  have 
needed  the  record  of  no  original  announcement  or  injunction.  Like  prayer, 
tithe-giving  was  practiced  by  the  patriarchs  long  before  the  proclamation 
of  the  Mosaic  law.  While,  as  in  the  case  of  prayer,  it  finds  no  specific 
mention  in  the  Decalogue,  tithe-giving  has  had,  and  it  has,  a  widespread 
recognition  in  the  world — a  recognition  that  would  be  as  nearly  universal 

53 


GEMS  OF  THOUGHT  ON  TITHING 

as  that  given  to  prayer,  if  it  were  not  that  it  costs  so  much  more.  The 
duty  of  tithe-giving  certainly  seems  to  stand  out  in  the  Bible  as  a  duty 
of  equal  obligation  with  prayer ;  and  its  willful  violation  appears  to  be 
there  counted  just  as  surely  deserving  of  condemnation  as  the  breach 
of  any  or  all  of  the  Ten  Commandments. — Sunday  School  Times. 

The  gospel  does  not  set  aside  the  law,  but  enables  us  to  fulfill  it, 
through  the  indwelling  life  of  Christ.  As  Dr.  Russell  says,  "A  Christian 
who  refuses  to  give  a  tithe  of  his  income  to  God  is  not  in  grace,  but  in  dis- 
grace." If  the  gospel  does  not  enable  us  to  live  up  to  the  requirements  of 
the  law,  it  does  not  yet  rule  our  hearts  with  power. 

The  principle  of  the  tithe  does  not  exhaust  the  Scriptural  idea  of 
stewardship,  but  it  is  a  fundamental  part  of  it.  As  a  matter  of  fact  the 
systematic  giving  of  at  least  one-tenth  of  one's  income  to  God  is  almost 
always  a  stepping  stone  into  higher  standards  of  stewardship  and  sacrifice 
than  many  Christians  have  made. 

Fundamentally,  it  is  a  question  of  whether  the  love  of  money  or  the 
love  of  God  is  to  be  the  master  passion  of  the  life.  If  the  love  of  God  is 
allowed  to  dominate  in  all  one's  life-plans,  the  outward  manifestation  of 
this  love  will  appear  as  obedience  to  the  will  of  God.  "If  ye  love  Me,  ye 
will  keep  My  commandments"  (John  14:15).  If  therefore  one  would 
have  the  perfect  antidote  to  the  spirit  of  covetousness,  he  will  find  it  in 
the  adoption  of  the  principles  of  stewardship  revealed  in  the  Word  of 
God. 

The  Old  Testament  rule  for  overcoming  covetousness  was  to  give 
back  to  God  the  first  tenth  of  all  the  blessings  He  bestowed  upon  His 
people.  Without  abrogating  this  principle,  the  New  Testament  goes  on  to 
set  up  a  much  higher  standard  of  liberality.  There  is  probably  no  other 
single  test  of  whether  the  love  of  money  or  the  love  of  God  is  stronger 
in  a  man's  life,  than  the  test  of  his  willingness  to  give  habitually  to  God  at 
least  a  tithe  of  all  his  income. 

It  is  inconceivable  that  God  should  ever  have  asked  and  insisted  on 
His  people  giving  to  Him  at  least  one-tenth  of  their  income,  unless  there 
had  been  in  human  nature  some  fundamental  necessity  for  such  systematic 
recognition  of  God's  ownership  of  all  wealth.  The  law  was  certainly  not 
given  because  God  needed  the  money,  but  because  His  people  needed  to 
give  it.  Every  law  of  God  is  as  benevolent  in  its  purpose  as  the  love 
of  God  itself.  The  law  of  the  tithe  is  merely  the  expression  of  God's 
tender  solicitude  for  His  people,  lest  they  grow  hard  and  mean  in  the  ad- 
ministration of  His  gifts. — J.  Campbell  White. 

The  doctrine  of  "tithes" — giving  one-tenth  of  all  our  income  to  sus- 
tain His  cause — was  evidently  God's  original  plan;  His  law  for  giving 
from  the  beginning,  which  has  never  been  abrogated.     In  the  beginning 

54 


GEMS  OF  THOUGHT  ON  TITHING 

God  set  apart  two  things  for  Himself  alone,  viz.,  one-seventh  of  our  time 
and  one-tenth  of  our  income.  The  former  He  called  the  "Day  of  Rest" 
and  the  latter  the  "Tithe."  It  is  important  here  to  note  that  the  "tithe"  is 
that  portion  of  a  man's  income  which  belongs  to  the  Lord  and  not  to 
himself  (Lev.  27:30).  "The  tithe  is  the  Lord's  .  .  .  it  is  holy  unto 
the  Lord ;"  that  is,  no  man  has  a  right  to  it,  and  never  had  in  any  age 
of  the  world,  nor  has  any  man  a  right  to  it  to-day.  It  belongs  to  the  Lord 
and  to  Him  alone.     It  is  His  own. 

So  strikingly  true  is  this  that  the  prophet  Malachi  (3:8)  says  that 
when  a  man  withholds  the  tithe  or  applies  it  to  his  own  uses,  he  actually 
"robs  God,"  because  he  employs  as  his  own  what  belongs  to  God  alone, 
as  "holy  unto  the  Lord." — L.  B.  Hartman,  D.  D. 

That  day  in  a  measure  has  come  in  this  laymen's  uprising.  What 
a  spring  there  has  been !  What  a  revelation  of  the  truth  that  "My  yoke 
is  easy  and  My  burden  is  light !"  Not  that  sacrifice  is  not  involved.  // 
is;  and  much  of  it.  The  ease  is  not  the  ease  that  begets  indifferent  serv- 
ice: it  is  the  ease  that  marks  Love's  work,  and  differentiates  between  hu- 
man drudgery  and  divine  ministry. — Col.  E.  W.  Halford. 

Leviticus  calls  new  machinery  into  existence,  but  it  affirms  the  old 
principle  of  a  proportion  for  God.  The  New  Testament  modifies  the  ma- 
chinery, but  it  does  not  abrogate  the  principle. 

Now  we  plead  for  this  systematic  giving,  albeit  it  is  disliked  by  the 
covetous,  who  deem  all  lost  that  is  given  away;  by  the  heretics,  who  think 
we  may  do  what  we  will  with  our  own ;  by  the  lazy,  who  dislike  the 
trouble  of  examining  and  deciding;  by  the  double-minded,  who, wish  to 
have  a  byway  by  which  to  escape  duty  somewhere  between  "God  and 
their  own  conscience." — Dr.  John  Hall. 

I  believe  that  the  old  direction,  or  rather  law,  about  consecrating 
one-tenth  of  the  income  to  the  Lord  holds  good  to-day.  It  was  n't  insti- 
tuted as  a  type  of  Christ,  you  know,  and  therefore  was  not  annulled  as 
the  types  were,  when  He  came.  We  think  the  tenth  is  as  much  His  own 
to-day  as  it  ever  was,  and  therefore  we  use  it  for  His  work,  He  gra- 
ciously permitting  us  to  act  according  to  our  judgment  as  to  where  to 
spend  it.    ,    .    , 

Suppose  you  were  to  give  me  a  hundred  dollars  a  year,  with  this  ex- 
planation :  I  furnish  you  this,  or  the  means  of  securing  this,  for  your  own 
needs ;  you  are  to  spend  it  as  carefully  and  as  conscientiously  as  you  can, 
for  whatever  you  intelligently  believe  it  ought  to  be  spent,  with  this  excep- 
tion: one-tenth  of  it  is  to  be  given  every  year  to  the  support  of  whatever 
object  you  might  choose  to  name.  Would  I  have  any  right  to  use  the 
entire  sum  and  say  I  had  no  money  for  that  cause? — Pansy  (Mrs.  G,  R. 
Alden),  in  "The  Pocket  Measure." 

55 


GEMS,  OF  THOUGHT  ON  TITHING 

The  tithe,  from  the  teaching  of  God's  Word,  is  certainly  God's  only 
method  for  financing  His  Church,  the  greatest  institution  on  earth.  No 
one  says  that  one-seventh  of  our  time  was  abrogated  by  the  death  of 
Christ;  neither  was  the  tithe.  And  so  universally  in  the  days  of  Christ 
were  these  two  truths  fixed  in  the  minds  and  hearts  of  the  people  that  it 
seemed  to  need  no  argument  or  special  commands  concerning  them,  but  a 
clear  recognition  of  these  great  truths  as  we  find  them  in  the  New  Testa- 
ment practices.  And  if  they  were  abrogated  in  any  sense,  why  did  our 
Lord  give  them  His  approval? — C.  H.  McDowell. 

The  law  of  the  tithe  is  found  in  Lev.  27 :  30 ;  for  example :  "And  all 
the  tithe  of  the  land,  whether  of  the  seed  of  the  land,  or  the  fruit  of  the 
tree,  is  the  Lord's,  it  is  holy  unto  the  Lord." 

But  this  is  not  the  origin  of  the  tithe.  It  is  a  common,  almost  uni- 
versal, misconception  to  suppose  that  the  tithe  was  originally  a  part  of  the 
Mosaic  ceremonial  law,  an  invention  to  provide  for  the  poor  Levites  who 
had  no  inheritance  among  the  tribes,  and  therefore  of  local  and  temporary 
obligation.  Nothing  could  be  farther  from  the  fact  as  can  easily  and  con- 
clusively be  shown. 

The  tithe  is  first  mentioned  in  the  fourteenth  chapter  of  Genesis,  over 
400  years  before  Moses  commanded  the  children  of  Israel  to  tithe,  and  be- 
fore there  were  any  Jews,  or  any  Levites.  You  remember  the  story,  how 
certain  kings  raided  Sodom,  and  carried  away  all  the  inhabitants,  includ- 
ing Lot,  Abram's  brother,  and  all  the  spoil  of  the  city.  You  remember  how 
Abram,  with  a  few  picked  men,  pursued  after  the  raiders,  routed  them, 
and  recaptured  all  the  persons  and  all  the  goods.  As  he  returned  he  met 
Melchizedek,  priest  of  God  Most  High,  "and  gave  him  a  tenth  of  all." 
Without  hesitation  Abram  joyfully  pays  to  this  representative  of  God  a 
tenth,  while  he  sternly  refuses  to  accept  for  himself  so  much  as  a  "thread 
or  a  shoe  latchet,"  although  the  King  of  Sodom  urges  him  to  take  all  the 
remaining  nine-tenths  for  himself. 

Evidently  Abram  was  familiar  with  the  obligation  and  meaning  of  the 
tithe  and  knew  of  God's  claim  on  the  tenth.  Who  taught  Abram  to  tithe, 
and  who  taught  Abram's  teacher?  We  must  believe  that  somewhere 
back  in  those  dim  ages  of  the  beginning,  when  God  was  laying  the  ever- 
lasting foundation  of  His  kingdom.  He  placed  His  divine  hand  on  the 
one-tenth  of  the  increase  of  material  things,  and  forever  asserted  His 
lien  on  our  substance,  which  was  long  afterward  formulated  into  written 
law — "The  tithe  is  the  Lord's." 

There  is  really  only  one  way  in  which  a  law  may  be  repealed.  The 
same  power,  or  authority  that  enacted  the  law  may  by  the  same  equally 
formal  process  repeal  the  same. 

Therefore,  God  might  have  declared  the  law  of  the  tithe  abrogated, 
or  repealed,  by  some  of  His  prophets  speaking  authoritatively  for  Him, 

56 


GEMS  OF  THOUGHT  ON  TITHING 

but  instead  of  that,  by  the  mouth  of  His  latest  Old  Testament  prophet, 
Malachi,  He  reannounces  His  ancient  law  with  terrific  emphasis,  and 
closes  His  old  covenant  with  promises  of  blessing  to  those  who  obey  Him 
in  this  matter  of  the  tithe,  and  reproach  and  denunciation  of  those  who  are 
disobedient. 

God  might  have  annulled  the  law  of  the  tithe  by  the  word  of  Him  who 
came  "not  to  destroy  the  law,  but  to  fulfill  it,"  but  instead  Jesus  laid  a 
tremendous  emphasis,  and  an  untold  weight  of  obligation  on  the  old  law, 
when  He  said  that  men  ought  to  tithe.  "Woe  unto  you,  scribes  and  Phari- 
sees, hypocrites,  for  ye  tithe  mint  and  anise  and  cummin  and  have  left 
undone  the  weightier  matters  of  the  law,  judgment,  and  mercy,  and  faith; 
but  these  ye  ought  to  have  done,  and  not  to  have  left  the  other  undone." 
How  that  ponderous  ought  from  Jesus'  lips  should  thunder  in  our  ears, 
and  in  our  hearts,  and  in  our  conscience. 

So  that  we  find  the  law  of  the  tithe  in  full  force  to-day,  and  binding 
on  the  entire  human  race. — Harry  Whitcomb. 

The  only  explanation  why  tithing  strikes  us  as  Judaistic  is  because  we 
have  neglected  it  in  our  Churches.  All  that  was  typical  passed  away  with 
the  old  dispensation.  All  that  was  a  shadow  passed  away  on  the  coming 
of  the  substance,  which  is  Christ.  The  bloody  sacrifices  naturally  passed 
away.  Why  not?  The  necessity  also  for  the  altar  and  the  white  robed 
priests  and  Levites  to  serve  at  the  altar,  together  with  the  date  of  con- 
vocation and  the  various  feasts.  These  ought  to  have  passed  away.  But 
will  you  show  us  in  what  sense  giving  a  tenth  of  a  man's  substance  reli- 
giously to  God  should  have  any  reason  to  pass  away?  We  can  think 
of  many  reasons  why  it  should  continue.  Was  it  typical  of  anything 
which  it  fulfilled?  Is  it  in  any  way  a  shadow?  If  so,  what  did  it  fore- 
shadow ? 

We  venture  to  assert  that  nothing  about  it  has  passed  except  the 
destination  of  the  wealth  so  amassed.  Then  it  was  allotted  to  the  main- 
tenance of  the  temple  and  the  sacrifices  of  the  temple.  Now  it  is  destined 
to  that  world-wide  work  of  evangelism  made  possible  by  the  sacrifice  of 
Christ. — Frank  O.  Ballard,  D.  D. 

And  if  the  twenty-seven  books  of  the  New  Testament  did  not  contain 
a  single  reference  to  the  tithe,  nor  a  single  passage  which  could  by  any 
stretch  of  charity  be  interpreted  as  referring  to  the  custom  of  tithing, 
nevertheless,  since  we  know  the  teaching  of  the  Old  Testament  on  the 
subject,  and  since  we  know  the  relation  of  the  New  to  the  Old  on  all 
other  doctrines  and  customs  of  religious  and  spiritual  import,  we  could 
determine  with  confidence  and  certainty  the  attitude  of  the  New  Testa- 
ment on  this  question.  Therefore,  it  is  simply  unthinkable  that  the 
doctrine  of  Christian  stewardship  could  mean  giving  a  smaller  proportion 

57 


GEMS.  OI^  THOUGHT  ON  TITHING 

than  one-tenth;  for  if  the  New  Testament  let  down  the  Old  Testament 
standard  with  respect  to  the  tithe,  it  is  the  one  solitary  exception  in  all 
the  range  of  moral  and  rehgious  obligations. — Loren  M.  Edwards,  B.  D. 

Question. — Is  not  this  idea  of  tithe-giving  a  narrow,  legal,  Jewish 
view  of  the  whole  question?  Should  we  not  consecrate  the  whole  of  our 
income,  rather  than  a  small  fraction? 

Answer. — Every  true  tithe-giver  does  consecrate  the  whole  of  his 
property,  but  he  also  specifically  gives  at  least  one-tenth  for  the  spread  of 
the  kingdom  of  God,  while  the  average  gift  of  Christians  for  this  purpose 
is  not  one-hundredth  part  of  their  income.  This  is  a  Christian  vow,  and 
is  not  a  Jewish  law  simply  because  the  Jews  practiced  it.  The  Ten  Com- 
mandments and  the  Sabbath  belong  to  the  Christian  as  well  as  to  the  Jew. 
— J.  Willis  Baer. 

There  is  not  a  shred  of  evidence  that  this  law  of  the  tithe  has  ever 
yet  been  fulfilled  or  abrogated.  There  is  not  a  particle  of  evidence  that 
it  ever  will  be  fulfilled,  or  annulled,  until  the  gospel  has  been  preached  to 
every  creature,  until  the  final  and  complete  establishment  of  the  kingdom 
of  our  Redeemer  in  the  world. — E.  L.  Miller. 

Opposition  to  the  tithe,  these  days,  usually  means  the  person  so  op- 
posing does  not  pay  to  the  Church  even  one-tenth.  Such  person  should  be 
made  to  blush  by  the  example  of  the  Jew  and  heathen. 

The  subjects  of  money  and  covetousness  are  mentioned  in  one  out  of 
every  six  verses  in  the  New  Testament.  If  the  law  of  the  tithe  had  been 
done  away,  or  if  Christians  had  been  expected  to  pay  less,  the  change 
certainly  would  have  been  mentioned,  but  it  is  not.  The  tithe  of  money 
to  the  Lord  continues  in  the  very  nature  of  the  relation  between  man  and 
God.^.  M.  Stanfield. 

The  tithe  was  not  a  Jewish  institution  and  peculiarity  or  attached  to 
their  nation  alone,  but  was  a  primitive  and  universal  demand,  and  in  due 
time  was,  as  we  may  say,  like  the  sacred  writings  inwrapped  and  pre- 
served in  that  economy.  The  tithe  belonged  to  the  Melchizedekan  priest- 
hood, which  was  the  universal  priesthood,  prior  to  the  Aaronic,  and  is  now 
perpetuated  in  Christ,  who  is  a  High  Priest  forever,  after  the  order  of 
Melchizedek. — A.  Carman,  D.  D. 

There  has  been  no  repealing  of  the  law  either  expressly  or  by  implica- 
tion. In  which  of  the  four  Evangelists  shall  we  find  the  revocation? 
Where  in  the  Acts  of  the  Apostles?  In  which  of  the  Epistles?  Where  in 
the  Apocalypse? — Rev.  Richard  Duke. 

There  is  a  picturesque  corroborative  argumment  to  these  words  of 
Jesus  given  by  the  unknown  writer  of  the  book  of  Hebrews,  where  in  the 
seventh  chapter  he  compares  the  quaint  character  of  Melchizedek  with  our 

58 


GEMS  OF  THOUGHT  ON  TITHING 

Master.  He  recalls  and  emphasizes  in  six  dififerent  clauses  the  giving  of 
tithes  by  Abraham  to  the  king  of  Salem,  and  then  speaks  of  "another 
priest"  who  has  arisen,  but  who  shall  be  a  priest  forever  after  the  order 
of  Melchizedek.  The  logical  conclusion  is  unavoidable,  that  if  the  paying 
of  tithes  was  approved  in  Abraham  as  he  offered  his  homage  to  the  first 
Melchizedek,  so  the  giving  of  the  tenth  would  be  part  of  the  humble 
service  to  be  rendered  to  that  greater  King  of  Peace,  who  shall  be  "a 
Priest  forever." — Chas.  E.  Locke,  D.  D. 

There  has  been  no  change  in  the  Law  of  Giving.  It  is  urged  that  in 
the  New  Testament  dispensation  Christians  have  greater  liberties  than 
under  the  old  dispensation,  and  to  say  that  the  law  of  the  tenth  is  still  in 
force  is  to  increase  rather  than  decrease  our  burdens.  It  is  freely  granted 
that  the  ceremonial  law  of  the  Jews  was  repealed,  and  that  privileges  of 
believers  greatly  enlarged  and  also  that  their  responsibilities  are  increased. 
But  there  were  some  things  not  repealed  by  Christ :  the  institution  of  mar- 
riage, the  Law  of  the  Sabbath,  the  Moral  Law,  and  the  Law  of  Giving. 
These  all  pass  over  without  being  repealed  into  the  new  dispensation. — 
F.  M.  Van  Trees,  D.  D. 

We  are  sure  that  we  speak  after  both  the  letter  and  the  spirit  of  the 
New  Testament  in  urging  systematic  and  proportional  giving.  We  believe 
that  we  speak  after  the  mind  of  Christ  in  suggesting  that  in  general  the 
Christian  should  set  aside  for  the  service  of  God  and  man  not  less  than 
one-tenth  of  his  income.  Just  here  we  are  met  by  the  suggestion  that  an 
Old  Testament  system  of  tithing  is  not  adapted  to  our  modern  and  complex 
age;  that  it  is  very  difficult  for  many  men  to  determine  what  is  their  net 
income  after  paying  the  legitimate  expenses  necessary  to  obtain  their  in- 
come; where  the  line  is  to  be  drawn  between  the  relatives  who  have  a 
legitimate — almost  a  legal — claim  upon  them,  and  humanity  in  general. 
A  moment's  thought  will  suffice  to  show  that  this  objection  is  not  against 
tithing,  but  against  all  proportional  giving;  that  it  is  a  plea  for  the  old 
lack  of  system  which  has  left  the  Church  with  an  empty  treasury  in  face 
of  the  greatest  opportunity  of  the  ages — a  plea  for  the  lack  of  system  which 
has  been  one  of  the  most  fruitful  sources  of  failure  in  the  business  world. 
However  much  effort  may  be  required  to  ascertain  the  facts,  the  exact 
knowledge  of  one's  income  and  expenditure  and  of  his  financial  condition 
is  one  of  the  deepest  needs  of  Christians,  not  only  on  religious,  but  on 
financial  grounds. — Bishop  Bashford. 

I  believe  in  systematic  and  liberal  giving  in  the  Christian  Church, 
giving  much  more  liberal  and  systematic  than  the  Mosaic,  for  the  reason 
that  in  view  of  the  unspeakable  gift  of  Jesus  Christ,  we  have  an  in- 
finitely greater  motive  for  giving  than  the  men  who  lived  under  the  Mo- 
saic dispensation. — Daniel  F.  Bradley,  D.  D. 

59 


GEMS  OF  THOUGHT  ON  TITHING 

I  have  heard  it  objected  that  there  is  a  passage  in  Hebrews  7:12 
which  after  speaking  of  Jesus  being  made  a  Priest  after  the  order  of 
Melchizedek  says,  "For  the  priesthood  being  changed,  there  is  made  of 
necessity  a  change  also  of  the  law."  And  the  inference  is,  they  would  have 
us  think,  that  with  the  change  of  the  priesthood  the  law  of  the  tithe  is 
abrogated.  On  the  contrary,  the  whole  argument  is  for  the  establishment 
of  the  tithe.  It  is  proved  that  the  tithe  did  not  belong  to  Levi  exclusively, 
because  Melchizedek  received  tithes,  and  what  is  more  Levi  paid  tithes  to 
Melchizedek.  Now  when  the  priesthood  is  changed  to  Christ,  the  tithes 
must  be  paid  to  Him.  And  even  Levi,  who  paid  tithes  to  Melchizedek, 
must  now  begin  to  pay  tithes  to  Jesus. — Rev.  W.  R.  Laird. 

In  deciding  what  we  owe  the  Master,  we  should  at  least  not  fall 
below  those  rules  which  the  experience  of  ages  has  confirmed  as  wise, 
and  which  are  of  universal  acceptance  by  the  civil  courts  in  determining 
what  we  owe  our  fellow-men.  Among  the  accepted  canons  on  this  subject 
which  may  be  found  in  any  law  text-book,  are  the  following: 

1.  A  temporary  statute,  expiring  by  its  own  limitation,  leaves  the  law 
as  it  found  it. 

2.  Repeal  by  implication  is  not  favored,  and  is  never  allowed,  unless 
the  repugnance  between  the  new  provision  and  the  old  is  plain,  and  the  tzvo 
provisions  are  irreconcilable. 

3.  The  zvhole  statute  must  be  read  together,  and  the  real  intention  of 
the  law-giver  must  prevail. 

Under  each  of  the  three  above  rules  it  is  submitted  that  the  case  of 
the  tithe  is  made  out,  and  that  a  clearer  case  is  hard  to  find  in  the  courts. 
If  a  civil  case  falls  within  any  of  these  rules  it  is  sustained.  If,  in  a 
matter  of  money  between  one  man  and  another,  one  of  these  rules  would 
be  sufficient,  shall  not  all  three  suffice  in  a  matter  between  us  and  our 
Maker?  If  the  matter  is  doubtful  in  deciding  our  own  case,  we  should 
solve  the  doubt  in  His  favor.— Judge  J.  P.  Hobson,  of  Kentucky. 

This  proportionate  giving  has  come  to  be  known  among  us  as  "tith- 
ing," a  word  which  connects  it  with  Judaism,  against  which  many  people 
have  a  strong  prejudice.  The  practice  of  "tithing,"  however,  is  neither 
Judaism  nor  Mosaic  in  its  origin.  It  is  older  than  the  one  and  much  more 
extensive  than  the  other.  For  Christian  people  to  give  universally  one- 
tenth  of  their  income  to  the  Lord  Jesus,  would  in  no  way  be  a  return  to 
"Jewish  Legalism."  The  phrase  is  really  nothing  but  a  "great  scare- 
crow," set  up  by  some  who  are  forever  croaking  about  the  "liberty  of 
the  gospel,"  and  "not  under  law  but  under  grace."  In  the  minds  of  most 
of  this  class  "liberty"  is  looseness,  and  "grace"  is  "gratifying  the  flesh 
with  its  affections  and  lusts."  Law  can  never  exact  more  than  love  will 
give  freely. — James  E.  Rogers,  D.  D. 

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GEMS  OF  THOUGHT  ON  TITHING 

For  these  three  reasons  I  would  urge  that  every  reader  of  this  article 
become  a  Christian  steward.  First,  because  he  alone  who  does  so  faces 
facts  as  they  are;  second,  because  he  alone  who  does  so  proves  himself 
loyal  to  the  evident  teachings  of  his  Lord;  and  third,  because  he  alone 
who  does  so  meets  the  need  of  the  Kingdom  of  God  at  its  sorest  point. — 
Rev.  Willis  L.  Gelston. 

And  how  can  the  amount  be  determined  better  than  by  some  such  rule 
as  tithing?  Our  obligation  is  certain,  and  the  State  or  any  other  creditor 
is  not  satisfied  by  an  excuse  that  we  are  devoted  to  science  or  are  sup- 
porting a  number  of  poor  relatives.  If  the  tenth  is  the  Lord's,  it  should 
be  placed  at  the  disposal  of  the  Church  as  promptly  as  the  payment  of 
any  debt,  and  the  Church  would  then  have  the  privilege  of  helping  the 
poor,  and  thus  it  would  come  as  from  God. 

Paying  or  giving  should  be  systematic  and  proportionate,  firstfruits 
and  not  the  dregs.  Seek  first  the  Kingdom  of  God.  The  Old  Testament 
gives  all  the  light  needed  on  this  matter,  and  so  Paul  ordered  the  Churches 
in  Corinth  and  Galatia  (i  Cor.  i6:  i,  2). — G.  F.  Metzler,   Ph.  D. 

There  remains  yet  one  objection  to  the  tithing  plan,  that  must  receive 
brief  notice.  The  matter  of  tithing  is  not  spoken  of  directly  by  any  of  the 
apostles,  nor  are  any  of  the  Churches  enjoined  by  them  to  pay  tithe.  But 
the  inan  who  thinks  to  escape  the  payment  of  tithes  by  such  a  plea  as 
this  has  overreached  himself:  for  (i)  Christ  taught  it,  as  has  been  shown 
in  the  comment  on  Matt.  23 :  23.  That  alone  would  be  sufficient.  (2) 
The  commandment  to  pay  tithes  having  been  once  made  by  God  Himself, 
it  would  remain  in  force  forever,  if  not  countermanded,  and  the  reason 
for  its  continuance  existed  as  in  the  beginning.  Therefore  if  there  was  no 
mention  made  of  it  in  the  entire  New  Testament,  it  would  not  affect  the 
case  in  the  least.  And,  strongest  of  all,  we  find  (3)  that  the  teaching  of 
the  apostles,  and  of  Christ  Himself,  if  strictly  followed,  would  lead  to 
the  sacrifice  not  merely  of  a  tithe,  but  of  all  our  possessions ! — E.  J.  Wag- 
goner. 

This  is  God's  plan  for  financing  His  Church.  He  has  revealed  no 
other.  The  payment  of  the  tithe  from  God's  people  will  not  only  provide 
means  for  the  support  and  advancement  of  the  Master's  kingdom,  but 
it  will  develop  in  the  unselfish  and  consecrated  Christian  a  beautiful 
Christlike  character.  Indeed,  many  persons  speaking  from  a  real  experi- 
ence on  this  subject  declare  the  financial  benefits  accruing  from  the  faith- 
ful observance  of  the  tithe  is  not  to  be  placed  in  comparison  to  the  higher 
spiritual  blessings  which  enrich  and  ennoble  the  giver. — John  Wesley 
Duncan,  D.  D. 

Christ  came  to  fulfill  the  law,  to  confirm  it  to  the  least  iota,  and  ful- 
filling is  the  perfecting,  not  the  destruction  of  anything.     Hence  the  pay- 

61 


GEMS  OF  THOUGHT  ON  TITHING 

ment  of  tithes  and  offerings  applicable  to  the  support  of  the  ministry  and 
to  other  religions  and  charitable  works  is  clearly  the  duty  of  Christians, 
unless  it  can  be  shown  that  Christ  repealed  God's  law  previously  pro- 
mulgated, and  this  He  never  did,  but  rather  confirmed  it  by  approving  the 
tithe  payments  of  the  Pharisees  and  by  ordaining  that  they  who  preach  the 
gospel  should  live  of  the  gospel.  Besides,  what  was  it  that  the  Lord 
ordained?  That  every  man  should  give  just  what  he  pleased?  This  men 
could  do  without  any  ordinance  being  issued  to  that  end.  That  which 
leaves  every  man  perfectly  at  his  own  liberty  is  no  law  at  all ;  and  if  every 
man  were  left  thus  to  act,  Christ  ordained  what  amounted  to  nothing. 

The  great  Apostle  of  the  Gentiles,  therefore,  seems  to  lay  down  two 
great  principles :  One,  that  tithes  and  offerings  of  the  faithful  are  due  for 
the  furtherance  of  the  gospel;  the  other,  that  every  one  should  lay  up  in 
store  on  Sunday,  in  proportion  to  his  income,  so  as  to  have  a  fund  from 
which  distribution  may  be  made  as  needed. — Dr.  Lansdell. 

Those  who  have  any  doubt  as  to  the  obligation  under  the  present  dis- 
pensation to  pay  tithes  are  commended  to  the  words  of  England's  great- 
est Christian  statesman,  W.  E.  Gladstone :  "To  constitute  a  moral  obli- 
gation," he  says,  "it  is  not  necessary  that  we  have  a  positive  command. 
Probable  evidence  is  binding  as  well  as  demonstrative  evidence;  nay,  it 
constitutes  the  greatest  portion  of  the  subject  matter  of  duty.  And  there- 
fore a  dim  view  of  religious  truth  entails  an  obligation  to  follow  it,  as  real 
and  valid  as  that  which  results  from  a  clear  and  full  comprehension." — 
Thos.  Kane. 

//  the  tithe  system  is  for  Christians,  why  do  we  not  read  more  about 
it  in  the  New  Testament?  I  do  not  know.  I  have  the  same  feeling  about 
many  other  things.  I  wish  sometimes  there  were  more  in  the  New  Testa- 
ment about  the  "Lord's  day,"  "the  sin  of  saloons,"  "building  meeting 
houses,"  "Church  government,"  "colleges,"  "religious  journalism,"  etc. 
And  I  wish  there  were  more  about  the  "future  state,"  "spiritual  body," 
"heaven,"  etc.  If  I  were  to  attempt  to  explain  the  comparative  silence 
of  the  New  Testament  on  the  tithe  system,  I  would  say  that  the  Bible 
of  the  first  Christians  was  the  Old  Testament.  They  were  well  taught 
already  in  this  system.  The  Jews  and  Gentiles  knew  well  its  practical 
working.  Christ  had  nothing  to  add  to  this  plan  of  finance  save  the  spirit- 
ual motive  of  love  to  God  and  love  to  man,  without  which  all  giving  is 
nothing.  The  New  Testament  leaves  the  tithe  as  it  found  it,  to  be  used 
to  the  glory  of  God  through  the  guiding  spirit  and  the  good,  common 
business  sense  of  consecrated  and  loyal  disciples. — G.  L.  Wharton. 

Surely  God's  taking  His  children  out  of  tutelage,  and  putting  them 
upon  a  plane  of  responsibility,  with  Himself,  for  the  conversion  of  the 
world,  relieving  us  of  the  letter  of  the  law  as  to  tithes,  and  leaving  what 

62 


GEMS  OF  THOUGHT  ON  TITHING 

we  are  to  do  in  this  great  field  a  matter  of  love  and  appreciation,  can  not 
diminish  the  amount  we  ought  to  give  for  His  cause. — Golden  Censer. 

But  you  can  do  something  financially.  The  first  thing  of  a  practical 
kind  that  you  can  do  is  to  put  your  own  giving  on  the  Scriptural  basis.  God 
sets  before  us  in  His  Word  a  great  ideal  of  conquest.  It  is  a  tremen- 
dously inspiring  thing  as  we  remember  that  our  Christ  shall  become  the 
crowned  King  of  all  the  nations  of  the  earth.  But  just  alongside  of  that 
great  truth  that  runs  through  the  entire  Scripture  He  has  put  another 
set  of  principles,  and  He  has  linked  the  two  together.  And  one  is  de- 
pendent on  the  other,  and  no  man  has  any  right  to  accept  the  Scriptural 
standard  of  the  conquest  of  this  world  for  Christ,  who  does  not  at  the 
same  time  accept  the  Scriptural  standard  of  the  consecration  of  his  life 
and  wealth  to  that  end.  (Applause.)  Now,  that  is  not  an  exaggerated 
statement  at  all.  Those  things  are  everywhere  throughout  the  whole  Word 
of  God,  and  you  will  be  surprised  to  find  how  much  the  Bible  has  to  say 
about  the  consecration  of  your  life  and  substance  to  this  service  of  Christ. 
And  no  man  need  ever  hope  to  see  the  world  won  to  God  until  he  first 
puts  himself  on  this  basis  of  Scriptural  giving.  And  you  know  what  that 
is.  Nowhere  in  the  Scripture  does  it  say  that  a  man  shall  give  less  than 
a  tenth.  I  am  not  going  into  that.  But  if  you  are  giving  less  than  a 
tenth  to-day  you  are  giving  less  than  the  Scripture  says  you  ought  to  give. 
You  ought  to  give  more  than  a  tenth. — Rev.  D.  Clay  Lilly,  at  Mission- 
ary Congress. 


63 


CHAPTER  IV 

JESUS  AND  THE  TITHE 

Prayer — I  pray  not  that  Thou  shouldest  take  them  out  of  the 
world,  but  that  Thou  shouldest  keep  them  from  the  evil.  They 
are  not  of  the  world,  even  as  I  am  not  of  the  world.  Sanctify 
them  through  Thy  truth:  Thy  word  is  truth.  As  Thou  hast 
sent  Me  into  the  world,  even  so  have  I  sent  them  into  the  world. — ■ 
John  17:  15-18. 

The  life  and  utterances  of  our  Divine  Master  are  significant 
and  beautiful  when  viewed  from  the  standpoint  of  One  who  left 
the  glory  and  spiritual  resources  of  Heaven  and  came  to  this 
earth,  descending  even  here  among  the  most  lowly,  where  it  is 
said  "He  had  not  where  to  lay  His  head."  And  while  from  His 
lips  never  a  word  against  tithing  was  uttered,  but  on  the  contrary 
a  strong  "ought  ye  to  have  done,"  we  find  Him  watching  the  treas- 
uries of  the  temple  and  commenting  upon  her  gifts  whose  mite 
was  counted  more  than  they  all,  because  she  gave  all  she  had.  In 
calling  the  reader's  special  attention  to  the  following  reverent 
thoughts  and  comments  we  do  so  in  the  belief  that  the  attitude  of 
our  Lord  and  Master  will  have  great  weight  in  influencing  men  to 
lay  aside  all  evasive  argument,  and  conclude  that  to  be  a  real 
steward  one  must  step  upon  a  higher  plane  of  thought  and  action 
regarding  the  first  fruits  of  our  lives  and  possessions.  That  the 
first  and  least  service  we  ought  to  render  to  Him  for  the  cause  for 
which  He  gave  His  life  is  the  very  best,  the  choicest  of  the  first 
fruits  of  our  earthly  gifts  so  lovingly  bestowed  day  by  day  and 
week  by  week,  and  thereafter  as  He  may  prosper,  and  open  our 
spiritual  vision  we  may  with  grateful  hearts  be  led  to  give  free- 
will offerings  from  the  remaining  nine-tenths  that  He  has  en- 
trusted to  His  servants. 

64 


GEMS  OF  THOUGHT  ON  TITHING 

John  Ruskin,  whom  we  quote  in  Chapter  III  on  "The  Tithe 
Unabrogated,"  comments  very  forcibly  in  "Time  and  Tide"  upon 
the  attitude  of  our  Lord  in  these  words : 

"First,  have  you  observed  that  all  Christ's  main  teachings  by 
direct  order,  by  earnest  parable,  and  by  His  own  permanent  emo- 
tion, regard  the  use  and  misuse  of  money?  We  might  have 
thought,  if  we  had  been  asked  what  a  divine  teacher  was  most 
likely  to  teach,  that  He  would  have  left  inferior  persons  to  give 
directions  about  money ;  and  Himself  spoken  only  concerning  faith 
and  love,  and  the  discipline  of  the  passions,  and  the  guilt  of 
the  crimes  of  soul  against  soul.  But  not  so.  He  speaks  in  general 
terms  of  these.  But  He  does  not  speak  parables  about  them 
for  all  men's  memory,  nor  permit  Himself  fierce  indignation 
against  them,  in  all  men's  sight.  The  Pharisees  bring  Him  an 
adultress.  He  writes  her  forgiveness  on  the  dust  of  which  He 
had  formed  her.  Another  despised  of  all  for  known  sin,  He 
recognized  as  a  giver  of  unknown  love.  But  He  acknowledges 
no  love  in  buyers  and  sellers  in  His  house.  One  should  have 
thought  there  were  people  in  that  house  twenty  times  worse 
than  they ;  Caiaphas  and  his  like — false  priests,  false  prayer- 
makers,  false  leaders  of  the  people — who  needed  putting  to  si- 
lence, or  to  flight,  with  darkest  wrath.  But  the  scourge  is  only 
against  the  traffickers  and  thieves.  The  two  most  intense  of  all 
the  parables:  the  two  which  lead  the  rest  in  love  and  in  terror 
(this  of  the  Prodigal,  and  of  Dives)  relate,  both  of  them,  to 
management  of  riches.  The  practical  order  given  to  the  only 
seeker  of  advice,  of  whom  it  is  recorded  that  Christ  'loved  him,' 
is  briefly  about  his  property.     'Sell  that  thou  hast.'  " 

It  is  a  great  mistake  to  suppose  that  the  law  of  giving  the  tenth  to 
God  is  merely  Levitical.  Search  and  look  for  yourselves,  and  you  will 
find  it  is  like  the  Sabbath  a  far  older  rule,  running  through  the  Bible,  and 
endorsed,  not  abrogated,  by  Christ  Himself. — Frances  Ridley  Havergal. 

Brethren  of  the  ministry  and  laity  of  the  Methodist  Episcopal  Church, 
let  us  fulfill  the  prophecies.  Let  the  sacred  words  of  Jesus  which  so  often 
fell  from  His  lips  be  in  our  hearts  and  on  our  tongues  and  ring  out  in 
our  songs  and  in  our  petitions  "that  the  prophecies  may  be  fulfilled."  Let 
us  begin  to  obey  with  unquestioning  faith  the  third  of  Malachi  and  tenth 

5  65 


GEMS  OF  THOUGHT  ON  TITHING 

verse.     Other  means  may  succeed;  this  can  not  fail. — The  late  Bishop  C. 
C.  McCabe. 

Every  Bible  student  must  admit  that  tithing  was  enjoined  upon  the 
Jews  and  that  Christ  as  a  Jew  kept  the  law,  and  the  inference  seems  in- 
evitable that  our  Lord  paid  tithes,  and  it  is  clear  that  He  expected  His 
disciples  to  do  likewise.  "For  except  your  righteousness  shall  exceed  the 
righteousness  of  the  scribes  and  Pharisees,  ye  shall  in  no  case  enter  into 
the  Kingdom  of  heaven." 

So  we  find  this  law  of  the  tithe  in  the  New  Testament  also,  and  not 
a  tittle  against  it  in  either  Gospels  or  Epistles.  You  state  the  law  was 
abrogated.  Who  abrogated  it?  Is  the  law  of  the  Sabbath  abrogated? 
Any  argument  which  will  abrogate  one  will  abrogate  the  other.  That 
which  passed  away  was  the  symbolical  and  figurative ;  tithing  was  neither, 
but  a  duty  issuing  from  the  moral  law,  and  is  of  perpetual  force. 

We  come  now  to  study  the  example  and  teaching  of  our  Lord  on  this 
subject.  We  hear  Him  saying,  "I  come  not  to  destroy  the  law,  but  to 
keep  it." 

The  leading  religionists  of  His  time  were  tithe  payers.  There  were 
two  general  divisions  of  the  people  at  that  time,  viz. :  the  instructed  and 
the  uninstructed.  The  instructed  were  those  who  observed  the  laws  re- 
lating to  purity  and  the  tithe,  while  the  uninstructed  were  the  people  of 
the  land  who  knew  not  and  cared  not  for  the  law  and  were  regarded  by 
the  learned  as  accursed. 

"Surely  we  could  not  class  our  Lord  with  the  illiterate  and  unin- 
structed. He  was  certainly  not  so  regarded  by  His  contemporaries.  The 
crowds  were  astonished  at  His  teaching  from  the  early  age  of  twelve  when 
He  questioned  with  the  learned  men  in  the  temple,  until  He  blest  the 
disciples  on  Olivet  and  went  back  to  the  bosom  of  the  Father." 

Think  you  the  Pharisee  would  have  invited  the  Master  to  dine  with 
him  if  He  had  not  been  an  observer  of  the  law?  Luke  11:37  and  14:  i. 
His  rigid  enemies  never  once  accused  Him  of  not  paying  tithes.  The 
Roman  centurion,  knowing  Jesus  to  be  an  observer  of  the  law,  would  not 
ask  Him  to  come  under  his  roof  lest  He  be  defiled. 

Do  we  need  further  evidence?  Was  He  not  circumcised  in  the  eighth 
day  in  keeping  with  the  law?  Was  He  not  taken  to  the  feasts  at  Jeru- 
salem to  spend  the  tithe  or  its  equivalent  in  clean  money?  When  John 
hesitated  about  baptizing  Him,  did  He  not  say,  "Thus  it  becometh  us  to 
fulfill  all  righteousness?"  Did  He  not  instruct  the  lepers  to  go  and  show 
themselves  to  the  priests,  etc.  ?  Looking  upon  our  Lord's  perfect  example 
in  keeping  the  law,  do  we  not  infer  that  He  kept  the  law  as  to  the  tithe 
and  doubtless  exceeded  its  requirements? — John  Wesley  Duncan,  in 
"Our  Christian  Stewardship." 

66 


GEMS  OF  THOUGHT  ON  TITHING 

Jesus  was  never  charged  by  the  keen,  critical,  envious  Pharisees  of 
His  day  with  failure  to  pay  tithes.  Had  He  not  paid  His  tithe,  no  doubt 
they  would  have  seized  upon  that  fact  in  their  bitter  persecutions  of  Him 
and  His  followers.  No  mention  is  made  of  such  a  charge  against  Him. 
We  infer,  therefore,  that  He  was  a  tither. 

But  what  was  the  teaching  of  our  Lord  on  this  question?  Opponents 
seem  reasonable  in  their  demand  that  we  produce  Scriptural  records  on 
this  point.  Jesus  said  distinctly  that  He  came  not  to  destroy  the  law, 
but  to  fulfill  it  (Matt.  5:  17-19).  Also  when  a  lawyer  asked  Him,  "Mas- 
ter, what  shall  I  do  to  inherit  eternal  life?"  He  said,  "What  is  written  in 
the  law?"  (Luke  10:25,  26.)  Thus  Jesus  appealed  to  the  law,  and  the 
law  enjoined  tithing.  When  Christians  adopt  the  tithe  as  a  minimum 
they  often  realize  spiritual  blessing  that  tends  to  enlargement  of  heart 
and  breadth  of  spiritual  vision,  leading  them  to  heroic  acts  of  self-sacrifice 
for  Him  they  love,  and  so  they  deem  it  a  pleasure  to  supplement  their 
tithe  by  liberal  free-will  offerings. — W.  S.  Daniels,  B.  A.,  B.  D. 

"The  simple  principles  respecting  wealth,  which  we  have  gathered 
during  the  course  of  our  inquiry  principles  which  are  nothing  more  than 
the  literal  and  practical  acceptance  of  the  saying,  which  is  in  all  good 
men's  mouths ;  namely,  that  they  are  stewards  or  ministers  of  whatever 
talents  are  entrusted  to  them.  Only,  is  it  not  a  strange  thing  that  while 
we  more  or  less  accept  the  meaning  of  that  saying,  so  long  as  it  is  con- 
sidered metaphorical,  we  never  accept  its  meaning  in  its  own  terms?  You 
know  the  lesson  is  given  us  under  the  form  of  a  story  about  money.  Money 
was  given  to  the  servants  to  make  use  of:  the  unprofitable  servant  dug 
in  the  earth,  and  hid  his  Lord's  money.  Well  we,  in  our  poetical  and 
spiritual  application  of  this,  say  that  of  course  money  does  n't  mean  money ; 
it  means  wit,  it  means  intellect,  it  means  influence  in  high  quarters,  it 
means  everything  in  the  world  except  itself.  And  do  not  you  see  what  a 
pretty  and  pleasant  come-ofif  there  is  for  most  of  us  in  this  spiritual  appli- 
cation?"— John  Ruskin,  in  "A  Joy  Forever." 

It  will  surprise  you  to  know  how  much  of  the  teaching  of  the  Bible 
is  devoted,  directly  or  indirectly,  to  the  subject  of  money.  Parable  after 
parable  of  Jesus  deals  with  it ;  chapter  after  chapter  in  the  Epistles,  texts 
abundant  in  other  parts  of  the  Word  of  God  emphasize  the  large  place 
money  has  in  Christian  life  and  work. 

"There  is  needed,"  said  Horace  Bushnell,  "one  more  revival  among 
Christians,  a  revival  of  Christian  giving.  When  that  revival  comes  the 
Kingdom  of  God  will  come  in  a  day." 

"At  the  present  time,"  says  a  writer  in  the  Missionary  Review  of  Re- 
views, "one  thing  alone  hinders  the  progress  of  Christ's  Kingdom.  It 
hinders  an  immediate  forward  movement  along  the  whole  line.     It  pre- 

67 


GEMS  OF  THOUGHT  ON  TITHING 

vents  the  more  rapid  evangelization  of  our  own  country.  In  some  measure 
it  hinders  the  work  and  cause  of  Christ  in  almost  every  Church.  This  one 
thing  is  the  lack  of  money." 

Quite  natural,  therefore,  that  the  Lord  Jesus  Christ  should  be  deeply 
interested  in  the  money  question. — John  Y.  Ewart,  D.  D.,  in  Herald  and 
Presbyter. 

And  the  acts  of  Christ  are  in  the  same  direction  as  His  words.  How 
freely  He  gave !  He  keeps  nothing  back — from  the  five  loaves  and  two 
fishes,  all  that  was  on  hand  for  His  whole  company — through  gifts  of 
healing,  up  to  His  own  "life  a  ransom  for  many."  A  woman  brought  out 
her  stored  ointment  and  poured  it  on  Him.  The  covetous  Judas  grudged 
the  money's  worth  so  wasted ;  and  some  of  the  disciples  shared  in  the  ex- 
ception. How  Jesus  vindicated  her !  Even  the  plea  set  up  for  the  cen- 
turion by  the  Jews,  "He  loveth  our  nation  and  hath  built  us  a  synagogue," 
which  a  right  instinct  brought  before  Christ,  He  does  not  spurn  in  dis- 
regard.— Dr.  John  Hall. 

Jesus  exalted  the  duty  of  almsgiving,  and  placed  it,  Dr.  Wayland  used 
to  say,  on  a  level  with  prayer  and  a  holy  life.  He  did  not  teach  that 
wealth  in  itself  is  a  sin.  Industry  and  thrift  that  lead  to  the  accumulation 
of  wealth  are  commendable  virtues.  But  covetousness,  love  of  money, 
and  selfish  enjoyment  of  it  are  sinful.  Jesus  warned  the  people  against 
these  sins  in  language  that  fairly  blisters.  Men  have  sought  in  various 
ways  to  explain  away,  or  avoid  the  force  of  His  words,  but  without  suc- 
cess. No  changing  conditions,  no  lapse  of  time  can  change  the  truth. 
"The  centuries  have  not  bulged  the  needle's  eye."  It  may  be  said  as 
truly  now  as  then,  "How  hardly  shall  they  that  have  riches  enter  in !" — 
Rev.  Chas.  W.  Harsh  man. 

Jesus  Christ  and  His  disciples,  being  Jews,  were  tithers.  Jesus  came 
not  to  destroy  the  old  covenant,  but  to  supplant  it  by  a  better  one.  Heb. 
8:6-10.  The  tithe  of  the  Old  Testament,  as  we  have  seen,  rested  upon  a 
divine  principle.  In  fact,  all  the  laws  of  the  old  dispensation  were  but 
expressions  of  great  underlying  principles.  Take  the  Master's  teachings 
in  Matthew  5,  and  we  find  that  in  the  Christian  He  looks  for  a  greater 
expression  than  He  looked  for  in  the  Hebrew  of  old.  How  can  we  meas- 
ure up  to  our  responsibility  unless  we  make  the  tithe  the  minimum  of 
what  we  lay  aside  for  God's  work? — Rev.  A.  B.  Strickland. 

Let  it  be  remembered  that  in  His  time  the  Pharisees  were  strict 
observers  of  the  letter  of  the  law,  and  were  therefore  of  course  propor- 
tionate givers  and  tithers.  Tithing  was  held  by  them  to  be  indisputably 
the  law.  Our  Lord  was  a  Jew,  and  under  the  same  law.  But  they  could 
find  no  fault  in  Him.  He,  too,  then — poor  though  He  was — must  have 
practiced  tithing. 

68 


GEMS  OF  THOUGHT  ON  TITHING 

He  Himself,  on  the  other  hand,  while  finding  fault  with  much  in 
them,  found  no  fault  respecting  their  tithes ;  on  the  contrary,  when  on 
other  grounds,  He  rebukes  them,  "Woe  unto  you  scribes  and  Pharisees, 
hypocrites,  for  ye  pay  tithe  of  mint  and  anise  and  cummin,"  adds,  "These 
ought  ye  to  have  done"  (Matt.  23:23). — Rev.  H.  W.  Hinde,  England. 

This  declaration  of  Jesus  has  never  received  the  attention  it  deserves. 
It  is  of  tremendous  weight.  How  could  it  have  been  stronger?  When 
Jesus  says,  "Ye  ought,"  the  final  word  has  been  spoken.  It  is  time  for  dis- 
cussion to  stop,  for  argument  to  cease,  and  obedience  to  begin.  This  is 
Jesus'  comment  on  His  Father's  law.  Think  of  it !  "To  have  God's  com- 
mandment restated  and  explained  to  us  by  the  Son  of  God  Himself !"  A 
peculiar  and  significant  fact  is  worth  noting  here,  hi  no  other  instance 
did  Jesus  ever  commend  anything  a  Pharisee  did. — Harry  Whitcomb. 

Christ  suited  His  message  to  His  audience.  If  He  were  to  speak  to  us 
He  would  most  certainly  say  something  like  this  :  "Woe  unto  you  twentieth 
century,  Christians,  for  you  talk  much  of  grace,  and  of  love  to  God  and 
spiritual  duties,  and  omit  to  observe  the  ordinances  of  God's  house  and 
to  pay  your  just  dues  unto  Him.  These  ought  ye  to  have  done  and  not 
to  leave  the  other  undone." — Rev.  B.  B.  Bosworth. 

I  will  tell  you,  brethren,  we  need  to  learn  God's  arithmetic.  It  is 
different  from  man's.  We  have  n't  got  it  right.  God's  arithmetic — I  will 
tell  it  to  you.  This  is  God's  addition :  "Seek  ye  first  the  Kingdom  of  God 
and  His  righteousness,  and  all  these  other  things  shall  be  added  to  you." 
That  is  God's  addition.  God's  subtraction:  "From  him  that  hath  not, 
shall  be  subtracted  that  which  he  seemeth  to  have."  God's  multiplication : 
"He  that  supplieth  seed  for  the  sower  and  bread  for  food,  shall  multiply 
your  seed  for  sowing,  that  you  being  enriched  in  everything  may  abound 
unto  every  good  work."  That  is  God's  multiplication.  God's  division : 
What  Jesus  said  to  the  disciples  on  the  mountain  side  when  the  multitude 
was  there,  the  loaves  and  fishes  distributed,  "Divide  this  among  those  of 
the  multitude."  That  is  God's  arithmetic,  and  we  need  to  learn  it,  as  it 
seems  to  me. — E.  Y.  Mullins,  D.  D.,  at  Missionary  Congress. 

Instead  of  placing  emphasis  on  the  Jew  giving  a  tenth  we  come  nearer 
the  truth  when  we  say  he  gave  one-third  of  his  income.  Jesus  never  abol- 
ished the  tithing  system,  but  gave  it  His  sanction.  If  then  it  has  the 
sanction  of  Jesus,  no  Christian  is  honest  with  God  until  he  has  given  Him 
one-tenth  of  his  income.  It  is  the  Lord's.  There  is  no  sacrifice,  no  self- 
denial,  no  "offering"  on  the  part  of  the  Christian  until  he  has  given  over 
and  above  the  tenth.  The  amount  and  method  of  New  Testament  giving 
is  stated  in  i  Cor.  16 :  2 :  "Upon  the  first  day  of  the  week  let  every  one  of 
you  lay  by  him  in  store,  as  God  hath  prospered  him."    The  Christian  rule 

69 


GEMS  OF  THOUGHT  ON  TITHING 

for  giving,  then,  is  this :     The  minimum,   one-tenth ;   the  maximum,   as 
God  hath  prospered  him. — Rev.  Jno.  H.  Whiteman. 

God's  way  of  getting  substance  is  through  the  tithe,  Christ  rests  it  on 
the  sense  of  duty.  "Ye  ought."  It  is  due  in  the  nature  of  things.  Christ 
found  Httle  to  commend  in  the  Pharisees,  but  that  little  He  did  commend, 
"Ye  pay  tithes,  this  ought  ye  to  have  done." 

If  we  take  Christ  as  our  teacher,  we  must  honor  His  teachings.  He 
knows  what  God  wants,  and  He  tells  us,  that  is  the  end  of  the  argument, 
spend  your  strength  doing,  not  debating. 

The  Pharisees  compromised,  neglecting  judgment,  mercy,  fidelity,  and 
paying  tithes ;  we  stand  on  the  other  foot,  we  seek  judgment,  mercy,  fidelity, 
but  neglect  tithes.  We  are  bidden  run  with  patience  the  race  that  is  set 
before,  run,  not  hop ;  we  can't  hop  into  the  Kingdom  of  heaven.  The 
Pharisees  hopped  on  one  foot,  we  try  the  other.  Their  trees  run  to  roots, 
judgment,  mercy,  fidelity,  and  we  neglect  the  branches,  fruit  ripens  in 
the  branches,  nestles  among  duties  done  for  God.  Christ  used  the  Sab- 
bath for  man,  it  was  made  for  him;  he  calls  the  tithe  in  for  God,  it  was 
established  for  Him.  Will  you  be  loyal  to  man  and  rob  God? — O.  P.  Gif- 
FORD,  D.  D. 

"Give,"  said  Christ,  the  Imperative.  But  who  shall  give?  "Charge 
them  that  are  rich  in  this  world  that  they  be  ready  to  distribute."  "Let 
him  labor,  working  with  his  hands,  that  he  may  have  to  give  him  that 
needeth."  So  it  appears  that  men  who  have  only  their  hands,  as  well  as 
the  rich,  are  under  bonds  to  be  givers.  The  law  covering  the  two  extremes 
of  society,  covers  all  between. — E.  F.  Burr,  D.  D. 

The  Rev.  Henry  Lansdell,  D.  D.,  of  London,  England,  a  ten- 
der and  loving  minister  and  scholar,  w^hom  we  quote  liberally 
in  this  volume  with  his  consent,  and  who  we  believe  is  doing  more 
than  any  one  man  in  his  country  to  bring  the  Church  and  Chris- 
tians to  lend  obedience  to  the  tithe  and  restore  it  again  to  its 
proper  place  in  worship,  the  author  of  that  large  and  valuable 
work,  "The  Sacred  Tenth,"  has  recently  published  another  and 
much  smaller  edition  embodying  those  portions  of  the  larger  work 
that  deal  directly  with  the  teaching  of  Holy  Scripture  on  the  sub- 
ject of  tithe  giving.  The  title  of  the  new  book  is  "The  Tithe  in 
Scripture."  These  Bible  studies,  with  illuminating  comments 
and  explanations  by  the  author,  conduct  the  reader  from  patri- 
archal times  down  through  the  ages  into  the  fuller  light  of  the 
gospel  dispensation,  thus  presenting  the  whole  Scriptural  argu- 

70 


GEMS  OF  THOUGHT  ON  TITHING 

ment  on  this  very  important  question.  This  very  valuable  book 
of  nearly  200  pages  may  be  had  at  forty  cents  plus  postage,  by 
addressing  the  author,  care  of  Morden  College,  Blackheath,  Eng- 
land,  remitting  by  Postoffice   order. 

In  referring  to  Christ's  attitude  towards  the  tithe,  Dr.  Lans- 
dell  concludes  his  book  with  the  following  significant  and  weighty 
sentences : 

"Jesus  Christ  never  professed  to  repeal,  abridge,  or  contract 
the  law,  which  He  emphatically  said  He  came  not  to  destroy,  but 
to  fulfill.  He  not  only  expressed  approval  of  a  minute  payment 
of  tithes,  which,  in  the  whole,  amounted  probably  to  a  fourth 
of  a  Pharisee's  income,  but  told  His  own  disciples  that  their  right- 
eousness ought  to  exceed  that  of  the  Pharisees ;  and,  as  if  that 
were  not  enough.  He  claimed  from  His  followers  a  devotion  of 
heart,  life,  and  property,  such  as  should  exceed  the  love  of  all 
that  a  man  holds  dearest  on  earth. 

"And  the  practice  of  the  first  Christians  was  in  harmony  with 
such  teaching;  for  in  some  instances  they  gave  up  their  posses- 
sions to  a  common  fund ;  whilst  in  the  case  of  the  Apostle  Paul 
we  see  a  true  Christian  servant  content  to  forego,  for  his  Master's 
sake,  his  rightful  claims  for  remuneration,  whilst  exhorting  those 
whom  he  addressed,  that,  having  food  and  raiment,  they  ought  to 
be  therewith  content. 

"It  seems  clear,  then,  in  the  light  of  revelation,  and  from  the 
practice  of,  perhaps,  all  ancient  nations,  that  the  man  who  denies 
God's  claim  to  a  portion  of  the  wealth  that  comes  to  his  hands,  is 
much  akin  to  a  spiritual  anarchist ;  whilst  he  who  so  apportions 
less  than  a  tenth  of  his  income  or  increase  is  condemned  by  Scrip- 
ture as  a  robber.  Indeed,  if  in  the  days  of  Malachi  not  to  pay 
tithe  was  counted  robbery,  can  a  Christian  who  withholds  the 
tenth  be — now,  any  more  than  then — counted  honest  towards 
God? 

"Right  giving  is  a  part  of  right  living.  The  living  is  not  right 
when  the  giving  is  wrong.  The  giving  is  wrong  when  we  steal 
God's  portion  to  spend  on  ourselves." 

71 


GEMS  OF  THOUGHT  ON  TITHING 

There  are  those  who  may  object  to  tithing  on  the  ground 
that  it  would  work  a  hardship  upon  those  with  large  families 
and  very  limited  incomes.  There  are  no  doubt  instances  where 
it  might  become  necessary  and  proper  for  the  time  being  that 
the  letter  of  the  tithe  law  go  unobserved  just  as  some  Christian 
men  or  women  obliged  to  work  on  the  Sabbath  day  would  need 
at  least  temporarily  to  set  aside  the  letter  of  the  Sabbath  law  in 
order  to  hold  their  positions  and  maintain  themselves  and  families. 
No  minister  or  Church  session  would  refuse  to  receive  into 
the  Church  a  motorman,  a  nurse,  or  postman,  or  wage  worker 
who  is  obliged  to  work  on  Sunday,  provided  their  life  and  pro- 
fession were  otherwise  satisfactory.  So  there  might  be  real 
need  in  some  instances  of  sickness  or  want  to  temporarily  dis- 
regard the  letter  of  the  tithe  law.  The  spirit  prompting  obedience 
to  the  tithe  will  continue  to  be  present,  and  when  health  and 
better  days  return  the  tithe  obligation  (rather  privilege)  would 
again  be  resumed.  The  tithe,  as  well  as  the  Sabbath,  are  holy 
and  given  for  man's  good,  and  the  observance  of  both  were  gen- 
erously and  faultlessly  interpreted  and  unqualifiedly  approved  by 
our  Lord  and  Master. 

We  call  attention  to  the  answer  given  by  Prof.  Yoder  to  ques- 
tion 8,  page  40  herein,  namely :  "In  case  of  great  need  may  the 
tithe  be  used  for  self  or  family  ?" 


72 


CHAPTER  V 

THE   STOREHOUSE 

Praykr — "And  now  baptize  us,  we  pray  Thee,  gathered  here  in 
Thy  presence  at  this  time,  with  a  new  sense  of  our  obhgation  to 
make  Christ  known  to  the  uttermost  parts  of  the  earth.  Send 
upon  Thy  servants,  gathered  here  from  all  parts  of  this  country,  a 
new  and  a  deep  conviction  of  their  responsibility  for  the  evangel- 
ization of  the  world  in  their  generation.  And  as  they  hear  the 
messages  of  the  hour  which  Thy  servants  bring  to  them,  may  new 
inspiration  come  to  their  hearts,  and  may  they  resolve  that  by  the 
grace  of  God  and  through  the  power  of  the  Holy  Spirit  they  will 
do  far  more  liberal  things  for  the  Kingdom  of  God,  and  seek 
more  earnestly  the  glory  of  Christ  than  they  have  ever  done  in 
the  past.  Forgive  us  our  indifference  and  apathy  in  the  past,  and 
create  within  us  new  desires,  new  purposes,  new  ambitions,  new 
aspirations,  and  lead  us  forth  as  a  mighty  host  to  pull  down  the 
strongholds  and  to  build  up  the  Kingdom  of  our  Lord  and  Savior 
Jesus  Christ.  And  here  at  the  Cross  where  flows  the  blood  that 
bought  our  guilty  souls  for  God,  be  our  new  ambition  now  to  con- 
secrate to  Thee  our  all.  Help  us,  O  God,  to  do  this,  and  we  shall 
praise  Thee,  Father,  Son,  and  Holy  Spirit,  for  evermore.  Amen." 
— Bishop  Robinson  at  Missionary  Congress. 

Much  stress  is  laid  in  the  Word  upon  the  place  where  the 
tithe  should  be  brought.  Wherever  spoken  of  the  "House  of  the 
Lord"  or  "the  place  where  the  Lord  shall  choose  to  set  His  name 
there"  is  mentioned  as  the  designated  place.  Our  present-day 
methods  of  Church  finance  and  manner  of  dispensing  gifts  to 
religious  and  charitable  objects  are  so  at  variance  with  the  com- 
mand of  God  that  naturally  some  will  be  led  to  oppose  the  "store- 

7Z 


GEMS  OF  THOUGHT  ON  TITHING 

house"  idea.  If  it  were  more  generally  known,  however,  that  the 
Church  receives  but  a  very  small  proportion,  possibly  not  even  a 
sixteenth  of  a  tenth  of  the  income  of  her  people  for  extension  and 
missionary  objects,  it  would  explain  why  the  Church  is  bereft  of 
the  means  and  power  more  effectually  to  carry  on  her  work  of 
bringing  the  world  to  Christ.  Many  a  Church  member,  in  fact 
most  all  of  them  (unless  storehouse  tithers),  will  be  found  dis- 
pensing much  the  larger  portion  of  what  they  are  willing  to  set 
aside  for  religious  or  charity  calls,  toward  outside  objects  without 
regard  to  the  main  purpose  for  which  the  tithe  was  established. 
If  men  would  recognize  that  our  Lord  called  the  Church  His 
Bride,  and  as  such  would  have  her  adorned  with  beauty  and  grace 
as  well  as  power  to  win  men  to  her,  surely,  if  not  all,  a  much 
larger  proportion  of  our  tithes  and  offerings  would  be  devoted 
to  her  uses. 

In  a  powerful  address,  Dr.  Maitland  Alexander,  pastor  of 
First  Presbyterian  Church,  Pittsburg,  who  spoke  on  what  may 
fairly  be  described  as  his  favorite  theme — ^the  primary  duty  of 
the  Christian  man  to  take  his  place  and  carry  his  burden  in  his 
own  home  church,  said  with  great  earnestness  at  St.  Louis 
Brotherhood  Convention : 

"Sometimes  men  are  drawn  away  from  the  church  by  things 
that  seem  good  in  themselves,  but  they  do  not  build  up  that 
divine  institution  with  which  God  has  intrusted  us — His  Church. 
The  man  who  neglects  his  church  to  do  anything,  however  good, 
outside,  is  subverting  the  vow  he  took  when  he  identified  him- 
self with  the  Church.  Nothing  in  all  the  world  is  so  ideal  as 
the  service  set  before  you  by  the  King  of  the  Church.  I  believe 
that  the  great  work  of  the  brotherhood  is  to  emphasize  the  sac- 
ramental obligation  of  every  man  for  his  own  work  in  his  own 
church  where  God  has  put  him,  I  believe  in  civil  reform  and 
social  service,  but  I  believe  more  that  the  brotherhood  man's 
first  duty  is  to  give  his  church  the  very  best  that  is  in  him." 

"There  are  scores  of  Churches,"  says  Dr.  S.  S.  Hough — "I 
say  it  with  sadness — to-day  that  are  crippling  along,  begging,  and 
worrying  about  the   Church  finances,   always  behind,   with   no 

74 


GEM'S  OF  THOUGHT  ON  TITHING 

'meat'  in  God's  house ;  with  Httle  or  no  increase  by  conversions, 
for  the  aim  of  these  Churches  is  not  primarily  for  souls  and  the 
extension  of  the  Kingdom  abroad,  but  to  rake  and  scrape  to  get 
enough  together  to  pay  the  preacher  and  other  expenses  with  as 
httle  outlay  of  their  own  as  possible.  They  are  living  to  pay  the 
expenses  of  'keeping  up  appearances.'  There  is  no  inspiration 
in  working  thus,  and  of  course  they  have  a  hard  time  of  it. 

"Let  us  turn  to  God's  standing  challenge  to  His  Church,  Mai. 
3:  lo:  'Prove  Me  now  hereivith,  saith  the  Lord  of  hosts,  if  I  will 
not  open  to  you  the  zvindozvs  of  heaven,  and  pour  you  out  a  bless- 
ing, that  there  shall  not  be  room  enough  to  receive  it:  and  I  zvill 
rebuke  the  devourer  for  your  sakes.'  (Study  most  prayerfully 
Mai.  3:8-12.) 

"Here  God  declares  His  people  are  in  a  sickly,  wretched  con- 
dition, 'cursed  with  a  curse,'  because  they  have  robbed  Him  by 
failing  to  pay  tithes  and  offerings.  They  disregarded  God's  claim 
and  closed  the  outlet  of  their  lives,  and  by  so  doing  the  inlet,  as  is 
always  the  case,  was  closed  also.  God  stands  to-day  as  of  old,  and 
begs  of  us  to  prove  Him  by  giving  Him  an  opportunity  to  work 
in  and  through  us.  Are  we  willing  to  accept  the  challenge?  Here 
is  the  vital  test  in  all  consecration." 

Admitting  all  this,  then  where  shall  the  tithe  be  paid?  There 
are  more  references  in  Scripture  to  the  place  where  the  tithe  shall 
be  brought  than  to  the  tithe  itself.  See  Deut.  12:11;  Num. 
18:26;  Neh.  10:38;  Neh.  13:12;  Mai.  3:10. 

"These  passages,  said  Rev.  L.  M.  Edwards  in  a  paper  read 
before  Fort  Wayne  Methodist  Conference  recently,  and  others  of 
a  similar  import,  reveal  the  place  of  paying  the  tithe  and  some- 
thing of  the  plan  of  its  administration — according  to  Jewish  law 
and  custom — namely,  that  the  tithes  were  to  be  brought  to  the 
house  of  God,  to  His  treasury  and  could  not  be  privately  dis- 
pensed, but  were  administered  by  God's  representatives  and  min- 
isters— priests  and  Levites. 

"If  that  was  the  plan  of  Church  finance  given  by  the  Lord  to 
His  chosen  race  of  antiquity,  by  what  authority  can  we  change 
it  in  our  Churches  to-day?    In  the  light  of  Scripture  what  must 

75 


GEMS  OF  THOUGHT  ON  TITHING 

our  Heavenly  Father  think  of  many  of  our  modern  schemes  of 
Church  finance  ?  Of  our  soup  suppers  to  pay  the  pastor's  salary, 
of  our  fairs  and  bazaars  to  raise  the  Church  debt  or  provide  for 
needed  improvements?  Of  our  tramping  from  door  to  door,  like 
an  ecclesiastical  mendicant,  to  beg  a  few  dollars  for  the  evangeliza- 
tion of  the  great  needy  world?  We  know  what  He  thought  of 
Israel  when  they  had  fallen  from  grace  in  this  regard ;  through 
His  inspired  prophet  He  called  the  people  robbkrs." 

In  a  recent  number  of  the  Temple  Herald,  issued  weekly  as. 
a  Sunday  bulletin  of  services  for  the  congregation  of  Temple 
Baptist  Church,  Los  Angeles,  of  which  Robert  J.  Burdette,  D.  D., 
'is  pastor  emeritus,  and  James  Whitcomb  Brougher,  D.  D.,  is  the 
pastor,  the  following  tithe  appeal  is  printed.  The  congregation 
fills  every  seat  in  the  temple,  numbering  more  than  three  thousand 
souls  at  each  service,  and  supports  eight  missionaries  and  their 
wives  as  part  of  its  extension  policy.  The  pastor  is  appealing 
and  has  set  his  mark  for  one  thousand  accessions  to  the  church 
for  the  current  year : 

"TITHING.  About  one  hundred  of  our  members  have 
adopted  the  Tithing  plan  for  administering  the  Lord's  money.  If 
all  members  would  make  the  tithe  the  least  that  they  would  give, 
and  would  give  in  proportion  as  the  Lord  has  prospered  them, 
the  church  would  have  all  the  money  necessary  to  meet  its  ex- 
penses, as  well  as  its  Missionary  Budget.  Be  sure  to  read  the 
literature  that  you  will  receive  from  time  to  time  on  this  sub- 
ject. Pray  for  the  guidance  of  God's  Spirit,  and  if  He  should 
make  plain  your  duty  in  this  regard,  be  willing  to  obey." 

No  minister  or  Church  official  need  hesitate,  as  we  fear  some 
are  doing,  to  present  the  storehouse  idea  and  plan  of  tithing.  Any 
method  now  in  conflict  with  it  will  soon  give  way  as  results  are 
shown  by  a  trial.  J.  Campbell  White  tells  of  a  clergyman  who 
told  his  congregation  in  one  of  the  Western  States  that  owing 
to  the  hard  times  they  had  been  passing  through  he  was  going 
to  relieve  them  by  not  asking  them  for  a  missionary  collection 
that  year.  Next  year  his  salary  dropped  to  $1,500,  then  to  $1,200, 
and  he  had  to  live  on  that.     The  year  after  they  could  not  get 

76 


GEMS  OF  THOUGHT  ON  TITHING 

above  $i,ooo,  and  he  had  to  get  out — starved  out.  They  called 
another  man,  offering  him  $1,200.  He  started  out  by  preaching 
to  them  the  great  needs  of  God's  work  of  missions.  His  salary 
went  up  next  year  to  $1,500,  then  to  $1,800,  and  the  next  year 
to  $2,000,  and  the  Church  gave  last  year  $6,000  for  the  spread  of 
the  gospel.  That 's  the  quickest  and  most  effective  way  I  know  of 
for  any  preacher  to  get  his  salary  increased.  Church  debts  vanish 
wherever  the  people  have  adopted  the  missionary  purpose;  they 
disappear  on  the  wave  of  missionary  effort,  interest  and  enthusi- 
asm. 

It  is  reported  that  in  one  denomination  having  21,291  churches, 
there  were  10,118  that  gave  nothing  whatever  toward  foreign 
missions  last  year.  All  denominations  have  similar  conditions 
to  face.  Is  this  not  largely  due  to  a  lack  of  knowledge  and 
proper  application  of  the  tithe  principle?  Surely  it  is,  and  we 
need  to  heed  the  exhortation  of  the  Prophet  Malachi — "Return 
unto  me  and  I  will  return  unto  you,  saith  the  Lord  of  Hosts." 

A  tithing  Church  is  sure  to  become  a  missionary  Church,  and 
every  department  of  such  a  Church  will  soon  become  effective  in 
soul  saving. 

The  following  suggestion  is  made  as  an  equitable  division 
of  the  tithe,  but  the  adoption  of  this  basis  is  optional  with  each 
Church : 

Pastoral  support  and  all  home  Church  expenses .  50  per  cent 

Missionary  and  other  official  benevolences 40  per  cent 

Local  charities  and  benevolences 10  per  cent 

In  the  absence  of  the  adoption  of  any  schedule  of  apportionment 
by  any  given  Church  the  individual  tither  may  adopt  and  use 
the  above  or  similar  division,  always  remembering  to  set  aside 
regularly  and  weekly  as  God  hath  prospered  and  blessed. 

Taking  one-tenth  of  our  income  and  distributing  it  to  all  sorts  of 
charities  is  not  in  harmony  with  the  Scriptures  (Mai.  3:  10).  It  must  be 
brought  to  God's  "storehouse,"  the  Church,  that  the  Church  may  not  be 
placed  in  the  list  with  other  beggars  or  subjects  of  charity.  We  owe  one- 
tenth  to  the  Church,  and  it  is  robbery  to  place  it  anywhere  else.  The 
Scriptural  provision  for  free-will  offering  above  the  tenth  provides   for 

77 


GEMS  OF  THOUGHT  ON  TITHING 

these  charities,  or  for  persons  who  desire  to  give  more  than  a  tenth 
to  the  Church.  Yet  the  Church  itself  has  in  its  general  practice  substi- 
tuted its  own  plans  of  assessments  and  merchandising  schemes  in  place 
of  the  Bible  plan  of  one-tenth.  It  might,  with  equal  propriety,  substitute 
some  fraction  of  time  other  than  the  seventh  to  be  observed  as  the  Sab- 
bath. One-seventh  of  time  and  one-tenth  of  income  are  the  Lord's  by 
contract  in  the  Lord's  partnership  with  the  Christian.  Both  must  be  ren- 
dered to  Him  as  an  acknowledgment  of  His  right  in  the  time  and  money 
we  have  received  from  Him. — J.  M.  Stanfield. 

When  it  comes  to  the  Churches  who  tithe,  there  is  scarcely  an  excep- 
tion to  the  rule  that  great  spiritual  prosperity  comes  to  the  Church 
which  dedicates  to  God  the  "sacred  tenth."  How  often  it  is  said.  If  we 
can  only  have  a  baptism  of  the  Holy  Spirit  and  a  great  spiritual  awaken- 
ing, then  the  people  will  give  the  money  necessary  to  support  the  cause 
of  Christ!  What  right  have  we  to  reverse  God's  order?  And  His  order 
is  to  bring  the  tithes  into  the  storehouse,  and  then  He  will  open  the  win- 
dows of  heaven  and  pour  out  a  blessing  until  there  shall  not  be  room 
to  receive  it.  One  of  the  very  things  essential  to  a  deep  spiritual  awaken- 
ing is  the  consecration  of  God's  money  by  professed  people. — John  Wes- 
ley Duncan. 

No  method  has  yet  been  discovered  superior  to  the  "Rule  of  Three" 
plan  set  on  foot  by  that  first  and  greatest  foreign  missionary  of  the  early 
Church  when  he  exhorted  the  Corinthians,  "Upon  the  first  day  of  the 
week  (weekly)  let  every  one  of  you  (individually)  lay  by  him  in  store, 
as  God  hath  prospered  him  (proportionately)."  So  that,  however  ideal 
the  method  may  seem,  the  weekly,  individual,  proportionate  giver  is  the 
ultimate  goal  that  should  be  kept  constantly  before  the  Church  until  it 
is  attained  to  the  last  item.  It  is  not  impossible,  but,  on  the  other  hand, 
entirely  possible.  "When,"  as  Mr.  John  H.  Converse  has  said,  "Christian 
men  give  the  same  energy  and  intelligence  to  the  work  of  missions  that 
they  now  give  to  their  own  private  business  affairs,  the  proposition  to 
evangelize  the  world  in  this  generation  will  be  no  longer  a  dream. — John 
R.  Pepper,  at  Missionary  Congress. 

Furthermore,  it  is  of  vital  importance  that  men  be  shown  that  the 
Lord  has  a  treasury  and  that  it  is  His  house.  Whatever  we  do  with  our 
freewill  offerings,  the  Lord's  tithe  is  to  be  brought  into  the  Lord's  treas- 
ury. The  Church  is  poor  because  the  Lord's  servants  either  spend  the 
tithe  on  themselves  or  else,  if  they  devote  it,  they  distribute  it  from  their 
own  houses  in  a  wide,  a  miscellaneous,  and  too  frequently  in  a  wasteful 
charity.  The  tithe  is  not  for  any  and  every  good  purpose,  but  is  sacred 
to  the  great  purpose  of  the  spiritual  kingdom,  the  chief  part  of  which  is 
the  conquest  of  the  nations  for  Christ.    The  Church,  and  not  the  private 

78 


GEMS  OF  THOUGHT  ON  TITHING 

individual,  is  the  trustee  of  this  work.  She  has  the  commission.  She 
only  can  do  the  work,  and  she  will  be  able  to  do  it  whenever  God's  people 
cease  the  wandering  distributing  of  sacred  money  and  bring  it  all,  un- 
diminished and  unwasted,  into  the  Lord's  treasury.  "Ye  shall  not  do 
after  all  the  things  we  do  here  this  day,  every  man  whatsoever  is  right 
in  his  own  eyes" — "but  unto  the  place  which  the  Lord  your  God  shall 
choose  to  put  His  name  there,  even  unto  His  habitation  shall  ye  seek,  and 
thither  shall  ye  bring  your  tithes"  (Deut.  12). — Frank  O.  Ballard,  D.  D. 

There  is  an  old  story  of  a  Negro  preacher  who  said  that  if  the  Church 
died  from  too  much  giving,  he  would  go  to  its  deserted  building  and 
stand  in  its  pulpit  and  say,  "Blessed  are  the  dead  that  die  in  the  Lord." 
The  thought  was  good.  Churches  do  not  die  of  too  much  giving,  but 
they  may  die  of  careless,  indiscriminate  giving.  This  is  touching  a  deli- 
cate matter.  One  does  not  like  to  antagonize  benevolent  movements ;  but 
the  truth  is  that  with  so  many  benevolent  movements  the  financial  blood 
is  being  sucked  out  of  the  Church.  There  are  men  good-natured  enough 
to  give  away  money  which  their  families  need,  so  there  are  men  who  give 
to  every  imaginable  call  and  let  the  Church  suffer. 

In  giving,  as  in  everything  else,  one  should  exercise  common  sense. 
The  old  rule,  "Let  every  one  of  you  on  the  first  day  of  the  week  lay  by 
in  store  as  the  Lord  has  prospered  him,"  is  good.  It  is  better  than  sym- 
pathetic response  on  the  spur  of  the  moment  to  special  appeals.  Steady 
support  of  the  Church,  both  with  money  and  service,  is  better  than  scat- 
tered effort. — Herald  and  Presbyter. 

And  then  again,  Malachi,  the  prophet  of  the  Old  Testament,  gave 
us  a  radiant  vision  of  the  Kingdom  of  God  when  the  second  tcutple  should 
he  greater  in  splendor  than  the  first  temple,  and  having  painted  such  a 
picture,  and  lifted  his  hearers  upon  the  wings  of  his  imagination,  he  says,  > 
"Will  a  man  rob  God?  But  ye  have  robbed  Me  in  tithes  and  offerings."  ) 
God  help  us  that  we  may  be  delivered  from  the  snare  and  the  delusion 
of  supposing  we  are  expressing  our  love  to  Him  when,  as  a  few  years 
ago,  we  gave  one-sixteenth  of  one  per  cent  for  God  and  fifteen-sixteenths 
of  one  per  cent  we  spent  upon  ourselves.  And  then  we  sang  gloriously, 
"I  love  Thy  Kingdom,  Lord,  the  house  of  Thine  abode."  I  heard  a  man 
put  it  this  way  once.  He  said :  "When  people  do  that,  it  is  very  much  as 
if  a  man  should  go  down  to  the  city  and  buy  a  five-thousand-dollar  auto- 
mobile and  a  seventy-five-dollar  overcoat  and  a  ten-dollar  pair  of  shoes 
,  and  a  fifteen-dollar  hat  for  himself,  and  then  should  buy  a  calico  dress 
for  his  wife,  and  should  go  home  singing,  T  love  my  Nancy  Jane,  I  love 
my  Nancy  Jane.' " — E.  Y.  Mullins,  D.  D.,  at  Missionary  Congress. 

It  is  not  Scriptural  tithing  to  give  one-tenth  of  our  income  to  poor 
relatives  and  tramps.     A  free-will  offering  may  be  made  after  we  have 

79 


GEMS  OF  THOUGHT  ON  TITHING 

rendered  our  tithe  to  God.  Many  persons  have  followed  this  rule  for 
many  years  and  believed  they  were  practicing  the  teaching  of  the  Scrip- 
tures, but  a  careful  study  of  the  Scriptures  and  the  unsatisfactory  results 
from  this  promiscuous  giving  have  fully  convinced  them  that  this  is  not 
God's  plan,  and  they  have  turned  with  confidence  to  the  Church  of  Christ 
as  God's  storehouse. 

The  tithe  is  not  for  any  and  every  purpose,  but  is  sacred  to  the  use 
of  the  Scriptural  Kingdom,  the  conquest  of  the  nations  for  Jesus  Christ. 
The  Church,  and  not  the  private  individual,  is  the  trustee  of  this  sacred 
fund.  The  Church  holds  the  commission ;  she  only  can  do  the  work,  and 
she  will  be  able  to  do  it  whenever  God's  people  cease  the  unwise  and 
often  wasteful  distribution  of  God's  money,  and  bring  it,  undiminished, 
into  the  Lord's  treasury. 

Hear  the  Scripture :  "Ye  shall  not  do  after  all  the  things  we  do  here 
this  day,  every  man  whatsoever  is  right  in  his  own  eyes ;  but  unto  the 
place  which  the  Lord  your  God  shall  choose,  thither  shall  ye  bring  your 
tithes"  (Deut.  12). — John  Wesley  Duncan. 

I  believe  the  Church  of  Christ  has  so  far  departed  from  the  will  of 
God  with  reference  to  our  financial  obligations  that  we  have  brought  great 
reproach  upon  the  cause  of  Christ.  We  have  allowed  the  world  to  see 
how  selfish  and  self-centered  we  could  become,  turned  our  Churches  into 
begging  institutions,  and  permitted  our  missionary  work  to  be  shamefully 
neglected  because  wc  have  not  been  doing  our  duty  in  bringing  the  tithes 
into  the  storehouse.  And  we  have  excused  ourselves  for  it  all  under  the 
pretext  that  we  are  not  under  "law,"  but  "under  love  and  grace."  May 
the  Lord  forgive  us  for  ever  having  laid  claim  to  very  much  of  either 
grace  or  love  in  the  administration  of  our  money  for  the  support  of  the 
gospel. 

It  ought,  in  all  fairness,  to  be  stated  at  this  point  that  the  real  re- 
sponsibility for  this  shameful  neglect  can  scarcely  be  laid  at  the  door 
of  the  members  of  our  Churches.  The  pastors,  whose  duty  it  is  "to  de- 
clare the  whole  counsel  of  God,"  are  more  at  fault :  and  there  is  no  doubt 
that  much  of  the  responsibility  should  be  lifted  from  their  shoulders  and 
placed  upon  our  theological  seminaries,  whose  duty  it  is  to  train  men  for 
a  faithful  gospel  ministry. — John  Y.  Aitchison,  D.  D. 

The  whole  tithe  is  to  be  brought  into  the  storehouse  which  God  says 
is  "Mine  house."  This  certainly  is  the  Church,  which  must  be  God's  rep- 
resentative on  the  earth,  if  He  has  any.  Whatever  may  be  said  of  many 
who  are  nominal  members  of  the  Church,  it  can  not  be  denied  that  the 
Church  is  to-day  the  external  representative  of  the  Kingdom  of  Christ 
and  that  her  officials  are  His  agents  for  the  work  of  the  Kingdom.  To 
deny  this  is  to  bring  confusion  and  every  evil  work  to  the  forefront  in  the 
great  movements  that  look  to  the  salvation  of  mankind. — E.  B.  Stew- 
art, D.  D.  80 


GEMS  OF  THOUGHT  ON  TITHING 

"Should  I  confine  the  payment  of  my  tithe  to  my  own  Church?" 
No,  unless  your  Church  has  adopted  the  Scriptural  plan  of  Church 
and  missionary  support  by  the  tithe  system,  making  itself  the  "storehouse" 
and  bringing  all  the  tithes  into  it  and  constituting  its  Official  Board  or 
boards  the  agents  for  the  wise  bestowal  of  the  tithes  of  the  Church  mem- 
bership not  necessary  for  its  own  support.  This  plan,  which  is  in  strict 
accordance  with  God's  Word,  has  in  recent  years  been  adopted  by  a  num- 
ber of  Churches  of  different  denominations  with  most  excellent  results. 
Should  you  have  the  opportunity,  I  advise  hearty  co-operation  in  a  return 
to  this  which  is  God's  method  of  Church  support.  If  no  such  opportunity 
is  open  to  you,  use  your  own  best  wisdom  and  judgment  in  the  bestow- 
ment  of  your  tithe. 

"To  what  objects  should  I  devote  the  tenth  of  my  income?" 
The  most  comprehensive  and,  to  me,   satisfactory  answer  is  that  it 
can  be  properly  applied  to  every  cause  which  has  for  its  object  the  up- 
building and  advancement  of  Christ's  Kingdom,  commencing  with  the  free, 
strong,  and  hearty  support  of  your  own  Church  and  pastor. — Thos.  Kane. 

One  thing  at  least  is  clear  about  the  application  of  this  tithe — this 
tenth  part  of  our  income.  Whatever  doubts  or  practical  difficulties  may 
beset,  in  the  case  of  each  individual,  the  consideration  how  it  can  be  dis- 
charged in  the  solution  of  his  debt  to  God,  there  is  no  difficulty  in  point- 
ing out  what  he  must  not  do.  He  must  not  spend  it  on  himself,  or  on 
those  whom  he  is  bound  by  natural  or  other  ties  to  protect  and  support, 
or  on  any  selfish,  or  even  sentimental,  objects.  He  had  better  throw  it 
over  London  Bridge.  I  do  not  suggest  that  course  as  a  deliberate  solu- 
tion, but  if  it  came  to  a  choice  of  evils  I  feel  that  even  it  would  be  safer 
than  the  risk  of  having  to  meet,  hereafter,  an  indefensible  charge  of  sacri- 
lege and  robbery  combined. — A  Barrister,  London. 

Christ's  one  recorded  commendation  of  the  Pharisee  is  that  he  paid 
tithes.  All  our  Savior's  teachings  bring  out  the  fact  that  nothing  of  this 
world's  goods  really  belongs  to  us,  that  all  is  God's  and  we  are  simply 
stewards ;  but  we  as  Christians  are  too  apt  to  consider  ourselves  stewards 
of  all  that  passes  through  our  hands." 

We  forget  that  "the  tithe  is  holy  unto  the  Lord,"  that  it  is  not  we, 
but  the  stewards  of  the  Lord's  treasury  who  are  responsible  for  the  wise 
distribution  of  that  which  the  Lord  claims  His  very  own.  It  is  not  your 
tenth  nor  my  tenth,  and  neither  you  nor  I  have  any  claim  upon  it.  Our 
business  is  simply  that  of  a  messenger  to  carry  it  to  the  place  its  Owner 
has  assigned. — E.  L.  Miller. 

Perhaps  we  shall  find  no  better  plan  of  detailed  and  systematic  set- 
ting apart  than  the  New  Testament  one,  "Upon  the  first  day  of  the  week 
let  every  one  of  you  lay  by  him  in  store,  as  God  hath  prospered  him." 

6  8l 


GEMS  OF  THOUGHT  ON  TITHING 

The  very  act  of  literally  fulfilling  this  apostolic  command  seems  to  bring 
a  blessing  with  it,  as  all  simple  obedience  does.  I  wish,  dear  friends,  you 
would  try  it!  You  will  find  it  a  sweet  reminder  on  His  own  day  of  this 
part  of  your  consecration. — Frances  Ridley  Havergal. 

In  considering  the  tithe  there  are  three  absolutely  essential  things  to 
bear  in  mind,  for  example: 

First. — God's  absolute  ownership  in  the  tithe,  "The  tithe  is  the  Lord's." 
Second. — "The  sacred  character  of  the  tithe,  'It  is  holy  unto  the  Lord.' " 
Third. — "It  must  be  brought  into  the  storehouse."     "The  place  which 
the  Lord  your  God  shall  choose  to  cause  His  name  to  dwell  there." 

That  the  tithe  is  the  Lord's,  belongs  to  Him,  is  not  ours  in  any  sense 
of  ownership,  has  everything  to  do  with  our  attitude  toward  it. 

I  can  not  refrain  from  just  a  word  as  to  the  third  essential  thing: 
If  we  admit  the  obligation  of  the  tithe  and  are  convinced  of  God's  ab- 
solute ownership  in  it,  and  also  of  its  sacred  character,  called  in  Deuter- 
onomy 26:  13  "the  hallowed  thing,"  that  is  not  all.  Strange  as  it  may 
seem,  all  this  may  be  brought  to  naught  by  failing  in  the  third  require- 
ment, to-wit :  to  "bring  the  tithe  into  the  storehouse."  A  surprisingly 
large  number  of  individuals  have  been  religiously  laying  aside  the  tenth 
of  their  income  for  many  years,  but  have  constituted  themselves  as  custo- 
dians and  dispensers  of  this  fund.  It  is  interesting  to  note  that  reference 
is  made  in  the  Bible  more  often  to  the  manner  and  place  of  the  payment 
of  the  tithe  than  to  the  tithe  itself.  The  Lord  has  evidently  chosen  the 
Churches  of  the  present  day  as  the  places  in  which  He  has  set  His  name. 
He  has  placed  in  charge  of  the  finances  of  these  Churches  the  best  men 
and  women  on  the  face  of  the  globe,  and  these,  directed  as  they  are  by 
the  Holy  Spirit,  will  act  more  wisely  than  any  individual  would  be  likely 
to  do. — Harry  Whitcomb. 

The  Twentieth  Century  Tithe  Covenant  Movement  has  spontaneously 
arisen  in  different  portions  of  the  Church  based  upon  the  two  Scriptural 
principles,  an  ordained  amount  and  an  appointed  place.  In  some  Churches 
every  member  has  taken  the  covenant.  In  many  Churches  a  portion  of  the 
membership  have  entered  into  the  tithe  covenant.  In  every  instance  the 
results  have  been  astonishing. 

I  have  heard  people  say  that  the  crucial  point  in  Church  finance  is  the 
tithe.  That  is  a  mistake.  The  crucial  point  in  Church  finance  is  the  whole 
tithe  brought  into  the  treasury  of  God's  house. 

There  is  a  natural  reason :  Private  distribution  means  to  scatter,  and 
to  scatter  means  to  waste.  What  the  Church  needs  to-day  is  the  concen- 
tration of  the  power  of  her  money  under  the  leadership  of  Jesus  Christ 
through  His  appointed  agency,  the  house  of  God. 

There  is  a  Scriptural  reason :  It  is  the  divine  requirement,  and  the 

82 


GEMS  OF  THOUGHT  ON  TITHING 

final  requirement  at  that ;  so  that  the  single  treasury  becomes  the  keystone 
of  the  tithe  arch.  It  is  the  clear  revelation  of  the  Old  Testament; 
it  is  the  revelation  and  irresistible  inference  of  the  New  Testament. 

The  whole  tithe  of  God's  people  placed  in  the  treasury  will  solve  every 
problem  of  Church  finance  and  will  make  the  Church  take  her  proper 
place  of  godly  dignity  in  labors  of  pity  and  in  the  hasty  evangelization 
of  the  world.  We  can  not  get  out  of  darkness  into  light,  nor  out  of  con- 
fusion into  order,  nor  out  of  want  into  sufficiency,  until  we  reject  the  man- 
invented  system  now  in  use  and  adopt  that  which  God  has  provided,  of 
which  the  underlying  principles  are  two:  (i)  an  ordained  amount,  and 
(2)  an  appointed  place. — From  an  address  of  Rev.  J.  G.  King,  Columbus, 
Ohio,  at  Winona  Bible  Conference. 

He  who  is  false  to  present  duty  breaks  a  thread  in  the  loom  and  will 
find  the  flaw  when  he  may  have  forgotten  the  cause. — Henry  Ward 
Beecher. 


83 


CHAPTER  VI 

ADVANTAGES  TO  THE  OBEDIENT 

Prayer — "Almighty  God,  unto  whom  all  hearts  are  open,  all  de- 
sires known,  and  from  whom  no  secrets  are  hid,  turn  the  thoughts 
of  our  hearts  by  the  inspiration  of  Thy  Holy  Spirit  that  we  may 
perfectly  love  Thee  and  worthily  magnify  Thy  holy  name.  Stir 
up,  we  beseech  Thee,  the  wills  of  Thy  faithful  people  that  they 
may  plenteously  bring  forth  the  fruit  of  good  works,  and  may  be 
by  Thee  plenteously  rewarded." — Bishop  Nelson  at  Missionary 
Congress. 

Three  prominent  laymen,  Thomas  Kane,  of  Chicago,  and 
Harry  Whitcomb,  Shelbyville,  Ind.,  manufacturers,  and  Wm. 
G.  Roberts,  of  Cincinnati,  Ohio,  prominent  lawyer,  have  each 
written  several  very  helpful  tracts  upon  the  subject  of  the  tithe, 
laying  emphasis  upon  the  never-failing  promises  of  God  that  those 
who  faithfully  tithe  are  prospered  temporally  as  well  as  spiritually. 

These  men  have  been  honored  of  God  and  by  the  Church,  and 
are  true  examples  to  many  of  us  who  have  been  willing  to  grope 
doubtfully  in  the  dark  instead  of  taking  hold  of  the  promises  and 
allowing  God  to  use  us  more  unreservedly  for  His  great  purposes. 
All  three  of  these  men  have  distributed  many  thousands  of  tithe 
tracts  at  their  own  expense,  until  the  demand  for  literature  on  the 
subject  became  so  great  that  the  Twentieth  Century  Tithe  Cove- 
nant Association  was  organized  at  the  Winona  Bible  Conference 
in  1904,  with  Thomas  Kane  as  President  and  Messrs.  Roberts  and 
Whitcomb  Vice-Presidents.  Within  the  past  year  nearly  a  mil- 
lion tracts  have  been  distributed,  and  the  demand  is  increasing 
daily,  the  calls  coming  from  Churches  and  individuals  of  every 
denomination,  including  the  Catholic. 

Dr.  A.  J.  Gordon  tells  of  a  Christian  league  in  this  country, 
banded  together  to  promote  systematic  giving.     It  brings  every 

84 


GEMS  OF  THOUGHT  ON  TITHING 

member  into  covenant  to  keep  a  strict  account  with  the  Lord, 
and  to  render  Him  one-tenth  of  the  income.  An  annual  report 
is  made  by  each  member,  giving  a  statement  of  his  business  and 
spiritual  prosperity.  The  secretary  recently  told  us  that  the  re- 
sults have  been  surprising  even  to  the  most  sanguine  advocates 
of  the  tithing  system ;  that  not  only  has  the  income  of  the  mis- 
sionary societies  receiving  the  funds  been  greatly  increased,  but 
that,  out  of  thousands  entering  into  this  league,  all  but  two  or 
three  have  reported  greatly  increased  business  prosperity.  Are 
there  not  some  things  to  be  proved  which  we  have  not  yet  dreamed 
of  either  in  our  philosophy  or  our  mathematics  ? 

The  reader  will  be  especially  interested  in  the  comments 
given  under  the  head  of  this  chapter,  and  to  the  reference  made 
to  the  exemplary  life  of  the  late  Samuel  P.  Harbison,  a  prominent 
Pittsburg  layman,  who  was  used  of  God  in  a  marvelous  way  and 
blessed  of  Him  for  his  faithful  stewardship. 

"Do  not  the  promises  of  rewards  in  the  Bible  for  the  payment  of  the 
tenth  of  income  back  to  God  refer  solely  to  spiritual  blessings?" 

No.  They  refer  very  largely — I  am  tempted  to  say  almost  wholly — to 
temporal  blessings.  The  third  chapter  of  Malachi  is  perhaps  the  plainest 
in  the  Bible  on  this  subject.  Read  it  carefully  and  see  if  you  can  torture 
its  meaning  into  promises  of  spiritual  blessings  only. 

"You  claim  that  the  payment  to  God  of  one-tenth  of  our  income  always 
results  in  increased  temporal  and  spiritual  blessings.  Suppose  I  concede 
the  spiritual ;  are  there  no  exceptions  so  far  as  temporal  blessings  are  con- 
cerned?" 

I  do  not  believe  there  are  any  exceptions  worthy  of  the  name. 

"Do  you  mean  to  say  that  I  should  expect  greater  temporal  prosperity 
if  I  scrupulously  devote  one-tenth  of  my  income  to  the  upbuilding  and 
spread  of  Christ's  Kingdom  in  the  earth  and  that  the  remaining  nine- 
tenths  will  go  further  in  the  support  of  those  dependent  on  me  than  if  I 
should  try  to  keep  all  for  my  own  use?" 

Yes.    That  is  a  plain  question  in  plain  English,  and  I  mean  just  that. 

"Can  you  explain  the  reason?" 

No;  or  last  not  fully,  and  there  are  many  more  of  God's  laws  which 
no  one  can  explain.  Gravitation,  for  instance,  or  how  vegetation  grows, 
or  how  flowers  are  colored,  or,  to  come  nearer  to  the  subject,  I  can  not 
explain  why  men  and  animals  can  do  more  and  better  work  in  one  or 
five  years  working  six  days  in  the  week  and  resting,  doing  nothing  so 
far  as  work  is  concerned,  every  seventh  day.— Thomas  Kane. 

85 


GEMS  OF  THOUGHT  ON  TITHING 

And  as  soon  as  the  commandment  came  abroad,  the  children  of  Israel 
brought  in  abundance  of  the  first  fruits  of  corn,  wine,  and  oil,  and  honey, 
and  of  all  the  increase  of  the  field ;  and  the  tithe  of  all  things  brought  they 
in  abundantly.  And  concerning  the  children  of  Israel  and  Judah,  that 
dwelt  in  the  cities  of  Judah,  they  also  brought  in  the  tithe  of  oxen  and 
sheep,  and  the  tithe  of  holy  things  which  were  consecrated  unto  the  Lord 
their  God,  and  laid  them  by  heaps.  And  Azariah  the  chief  priest  of  the 
house  of  Zadok  answered  him,  and  said.  Since  the  people  began  to  bring 
the  offerings  into  the  house  of  the  Lord,  we  have  had  enough  to  eat,  and 
have  left  plenty:  for  the  Lord  hath  blessed  His  people;  and  that  which 
is  left  is  this  great  store.  Then  Hezekiah  commanded  to  prepare  chambers 
in  the  house  of  the  Lord;  and  they  prepared  them,  and  brought  in  the 
offerings  and  the  tithes,  and  the  dedicated  things  faithfully.— 2  Chronicles 
31 :  5,  6,  10-12. 

Moreover,  because  I  have  set  my  affection  to  the  house  of  my  God, 
I  have  of  mine  own  proper  good,  of  gold  and  silver,  which  I  have  given 
to  the  house,  of  my  God  over  and  above  all  that  I  have  prepared  for  the 
holy  house.  Then  the  people  rejoiced,  for  that  they  offered  willingly,  be- 
cause with  perfect  heart  they  offered  willingly  to  the  Lord.  Both  riches 
and  honor  come  of  Thee,  and  Thou  reignest  over  all;  and  in  Thine  hand 
is  power  and  might ;  and  in  Thine  hand  it  is  to  make  great,  and  to  give 
strength  unto  all.  But  who  am  1,  and  what  is  my  people,  that  we  should 
be  able  to  offer  so  willingly  after  this  sort?  for  all  things  come  of  Thee, 
and  of  Thine  own  have  we  given  Thee.  O  Lord  our  God,  all  this  store 
that  zve  have  prepared  to  build  Thee  an  house  for  Thine  holy  name 
conieth  of  Thine  hand,  and  is  all  Thine  own.  I  know  also,  my  God,  that 
Thou  triest  the  heart,  and  hast  pleasure  in  uprightness.  As  for  me  in  the 
uprightness  of  mine  heart  I  have  willingly  offered  all  these  things:  and 
now  have  I  seen  with  joy  Thy  people,  which  are  present  here,  to  offer 
willingly  unto  Thee,    i  Chronicles  29:  3,  9,  12,  14,  16,  17. — Wm.  G.  Roberts. 

God  promises  temporal  and  spiritual  blessing  to  those  who  obey  Him 
in  anything  and  everything;  but  did  you  ever  notice  the  marvelous  things 
He  pledges  Himself  to  do,  especially  for  those  who  obey  Him  in  the  tithe? 

Listen !  "Bring  ye  the  whole  tithe  into  the  storehouse,  that  there  may 
be  meat  in  My  house  and  prove  Me  now,  herewith,  saith  the  Lord  of  Hosts, 
if  I  will  not  open  the  windows  of  heaven"  (not  one  window,  all  the  win- 
dows) "and  pour  you  out  a  blessing"  (not  sprinkle,  or  rain  down,  but  pour) 
"such  that  there  will  not  be  room  enough  to  receive  it."  "And  I  will  re- 
buke the  devourer  for  your  sakes,  and  he  shall  not  destroy  the  fruits  of 
your  ground." 

A  man  once  asked  me  if  I  believed  a  farmer  who  tithed  would  fare 
any  better  in  a  drought  than  his  neighbors  who  did  not  tithe.  Well,  it 
do  n't  look  reasonable  that  he  would,  but  then  Christians  do  not  live  by 

86 


GEMS  OF  THOUGHT  ON  TITHING 

reason.  I  do  not  know  just  how  God  would  do  it,  that  is  His  problem, 
but  I  feel  sure  he  somehow  would.  "Neither  shall  your  vine  cast  her 
fruit  before  the  time  in  the  field,  saith  the  Lord  of  Hosts."  There  's  the 
signature  to  the  contract.    Do  you  want  any  better  security  than  that? 

O,  it's  an  opportunity,  a  golden  opportunity.  Instead  of  fearing  to 
tithe,  we  ought  to  be  glad  and  anxious  to  get  under  the  promises,  to 
get  in  partnership  with  God. — Harry  Whitcomb. 

We  can  not  expect  to  prosper  if  we  are  dishonest  to  the  Lord.  He 
can  easily  enough  measure  back  to  us  as  we  measure  out  to  Him.  Hence, 
happy  are  they  who,  being  saved  by  grace,  bring  Him  all  their  tithes,  for 
peace  and  prosperity  shall  be  their  portion. — Spurgeon. 

Now,  if  we  are  stewards  of  life,  we  are  answerable  to  a  Person  that 
is  the  Lord  of  the  steward.  He  gave  us  not  the  paltry  outfit  of  a  beggar. 
We  have  talents.  That  is  a  King's  trust.  No  farthings,  no  pennies.  We 
have  a  King's  gift.  We  have  a  King's  privilege.  We  stand  not  simply  in 
His  fields,  in  His  heritage.  We  stand  representing  Him.  "He  that  heareth 
you  heareth  Me."  We  carry  His  word  and  are  responsible  to  Him.  We 
have  a  personal  relation  in  our  stewardship  and  it  calls  for  an  accounting. 
— Rev.  F.  a.  Kahler,  at  Missionary  Congress. 

Now,  that  is  the  pleasure  of  giving  money,  having  it  ready  to  give 
when  the  investment  comes,  the  same  as  you  would  seek  any  other  invest- 
ment of  a  so-called  permanent  character,  which  is  really  of  a  transitory 
character.  Such  things  as  that  make  a  man's  life  worth  living,  make  him 
feel  that  he  is  getting  monuments  upon  this  earth  scattered  all  over,  and 
that  he  is  fulfilling  the  Lord's  command  and  helping,  if  he  can  not  go  per- 
sonally, to  preach  the  gospel  to  all  the  earth. — ^A.  A.  Hyde,  at  Missionary 
Congress. 

I  believe  the  results  of  the  tithe  system  justify  all  that  is  claimed  for 
the  principle.  The  tithe  principle  has  been  tried.  It  is  a  success.  I  doubt 
whether  it  has  always  had  a  wise  presentation  by  its  advocates,  but  there 
is  no  mistaking  the  argument  of  practice.  It  only  asks  a  fair  trial  to 
convince  any  one  of  its  blessings.  In  a  practical  business  age  like  the 
present  it  ought  to  suffice.  Experience  not  only  gives  the  most  trustworthy 
knowledge,  but  it  meets  the  highest  and  truest  demands  of  the  religious 
nature.  In  other  departments  of  life  this  is  the  end  of  all  controversy. 
If  a  principle  proves  true  in  practice,  the  case  is  closed.  If  it  fails  to 
work,  however  plausible  and  beautiful  the  theory  may  be,  it  is  set  aside. 
It  was  concerning  the  tithe  God  said,  and  still  says,  "Prove  Me  now  here- 
with." It  is  the  new  covenant  principle,  "Prove  all  things :  hold  fast  that 
which  is  good."  That  which  proves  by  experience  to  be  good  ought  to 
have  with  good  people,  and  all  who  seek  good,  an  acceptation  on  the 
ground  of  merit. 

87 


GEMS  OF  THOUGHT  ON  TITHING 

The  tithe  system  is  valuable  because  it  is  an  educational  principle. 

It  is  not  a  begging  or  a  boom  for  money.  It  is  a  training  of  a  life 
for  God.  It  is  a  real  and  unmistakable  partnership  with  God.  It  is  a 
school  of  ethics  much  needed  in  the  Christian's  business  course. 

One  of  the  fundamental  and  attractive  ideas  of  the  tithe  system  is 
that  it  teaches  equity.  It  is  an  appeal  to  conscience  for  fair  and  square 
dealing  with  God.  This  principle  enables  a  man  to  know  when  he  is 
robbing  God,  himself,  and  his  neighbor. — G.  L.  Wharton. 

The  following  are  amongst  the  benefits  that  accompany  the  practice 
of  tithing: 

1.  "It  removes  the  element  of  uncertainty  from  giving." 

2.  "It  leads  men  to  conform  their  expenditures  to  their  giving. 
Tithers  do  not  spend  a  large  share  of  their  income  first,  and  then  give 
something  out  of  what  is  left.  They  usually  lay  aside  the  tenth  at  the 
outset.     They  make  it  a  first  lien  on  their  income." 

3.  "It  fosters  devotion  to  the  cause  of  Christ." 

4.  "Tithing  begins  in  a  definite  forward  step  in  consecration,  and 
leads  on  to  greater  consecration.  It  is  seldom  easy  for  a  man  to  begin 
to  tithe  his  income.  It  involves  so  much  that  it  requires  a  new  exercise 
of  faith  and  a  little  fuller  surrender  to  Christ." 

5.  "Tithing  would  solve  the  problem  of  the  financial  needs  of  the 
Church  and  missions.  When  a  group  of  men  in  a  Church  begin  to  tithe 
their  income,  the  offerings  are  immediately  increased. 

"There  is  no  system  of  giving  that  has  ever  been  proposed  that  pyo- 
duces  greater  results  than  that  which  teaches  that  God  is  the  Owner  of 
all  things ;  that  we  are  stewards  of  all  that  comes  into  our  hands,  and  that 
one-tenth  is  the  minimum  that  we  should  lay  aside  for  the  advancement 
of  God's  Kingdom  in  the  world." — Dr.  Chas.  A.  Cook. 

Do  you  believe  God  ever  put  a  burden  on  you  to  bear  that  He 
would  not  carry  nine-tenths  (or  all)  of  the  load  Himself,  if  you  asked 
Him?  And  do  you  not  believe  He  will  answer  prayer  definitely  and 
positively?  Do  you  believe  God  meant  what  He  said  about  pouring  out 
His  blessing  that  there  shall  not  be  room  enough  to  receive  it? 

If  you  do,  then  why  not  begin  to  tithe  your  income  now,  and  join 
our  tithing  legion.  Nine-tenths  of  your  income  with  God's  blessing  will 
go  further  than  ten-tenths  without,  just  as  you  can  accomplish  more  in 
six  days  by  consecrating  the  seventh  to  Him  as  commanded. 

God  does  not  need  us  in  His  work  as  we  need  Him,  but  He  is  ever 
ready  to  reward  the  faithful  steward,  and  as  we  prove  our  willingness 
to  abide  in  His  truth  and  promises.  He  will  give  us  of  His  bounty,  and 
not  sparingly,  but  with  liberal  measure,  pressed  down  and  running  over. — 

O.   P.   GiFFORD,  D.  D. 

88 


GEMS  OF  THOUGHT  ON  TITHING 

The  tenth  is  the  seed  money  of  weahh.     Money  withheld  from  God, 
like  Achan's  gold  wedge,  or  the  treasures  of  Ananias  and  Sapphira,  car- 
ries with  it  the  curse  of  Almighty  God.     We  witness  this  curse  on  every 
hand.    In  the  times  of  Haggai  and  Malachi  the  prophets,  it  was  very  diffi- 
cult to  raise  a  harvest;  the  caterpillar  injured  the  fruit,  so  that  it  fell 
to  the  ground  unmatured ;  the  mildew  also  wased  the  products  of  the  earth  ; 
if  the  times  were  very  much  like  the  present.     It  is   a   constant  battle 
now  to  produce  anything;  the  enemies  of  all  kinds  of  produce  being  so 
numerous  that  the  husbandman  can  scarcely  raise  anything  to  perfection. 
He  has  the  caterpillar,  the  weevil,  the  pea  bug,  the  potato  bug,  and  almost 
every  other  kind  of  bug  to  contend  with.     In  Malachi's  time  God  told 
them  that  the  reason  they  had  all  these  enemies  was  because  they  had    «-. 
robbed  Him  in  tithes  and  offerings,  and  consequently  they  were  cursed        | 
with  a  curse.     Mai.  3:8,  9.     But  if  they  will  bring  all  the  tithes  into  the        .' 
storehouse,  God  says  He  will  pour  out  a  blessing  so  great  that  there  shall        { 
not  be  room  enough  to  receive  it,  and  that  He  will  also  rebuke  the  de-  ; 

vourer  for  their  sakes,  that  he  should  not  destroy  the  fruit  of  their  vines ; 
neither  should  the  vine  cast  her  fruit  before  the  time.  Mai.  3 :  10-12. — 
Rev.  James  Husser.  --'' 

Next  to  prayer  itself  the  offering  of  our  substance  is  the  surest  means 
of  keeping  alive  a  sense  of  dependence  upon  God  and  filial  relation  to 
Him,  if,  indeed,  it  be  not  quite  as  efficient  to  this  end;  and  as  an  expres- 
sion of  gratitude,  rises  above  even  prayer  and  praise.  The  offering  back 
to  God,  at  regular  intervals  of  time,  a  definite  portion  of  what  He  sends 
us  would,  in  a  visible,  tangible,  and  most  impressive  way,  express  the 
gratitude  of  the  heart  for  mercies  received,  and  at  the  same  time  be  an 
acknowledgment  of  our  absolute  dependence  upon  the  Most  High.  We 
should  expect  to  find,  then,  a  clear  rule  of  giving  laid  down  in  the  Book 
of  the  revelation  of  the  divine  will  to  man. — Rev.  Richard  Duke. 

There  is  no  happiness  in  having  or  getting,  but  only  in  giving.     And 
half  the  world  is  on  the  wrong  scent  in  the  pursuit  of  happiness.     They     ( 
think  it  consists  in  having  and  getting,  and  in  being  served  by  others.      ""' 
"He  that  would  be  great  among  you,"  said  Christ,  "let  him  serve."     He 
that  would  be  happy,  let  him  remember  that  there  is  but  one  way — it  is        1 
more  blessed,  it  is  more  happy,  to  give  than  to  receive. — Prof.   Henry        ) 
Drummond. 

God  blesses  the  giving  of  the  tithe  to-day.  This  has  been  abundantly 
proved.  Countless  testimonies  have  been  given  to  this  effect.  Mr.  Thomas 
Kane,  of  Chicago,  has  hundreds  of  thousands  of  these  testimonies  in  his 
possession.  At  the  Kansas  Baptist  State  Convention  the  question  was 
asked  whether  there  were  any  present  who  had  given  their  tithe  and 
were  sorry  for  it,  or  if  they  thought  they  would  be  sorry  when  they 
would   at   last   come  to   "stand   before   the   King."     Not   one   stood   up 

89 


GEMS  OF  THOUGHT  ON  TITHING 

Again  the  question  was  asked:  "How  many  have  given  your  tithe  and 
are  glad,  and  know  that  it  has  been  both  a  temporal  and  a  spiritual 
blessing?"  By  far  the  larger  part  of  the  audience  arose.  Let  us  prove 
God  by  putting  this  to  the  test.  Happy  are  they  who  trust  and  obey. — 
Rev.  W.  a.  Ayres. 

In  obedience  to  this  Scriptural  law  of  giving,  the  promises  are  for 
temporal  as  well  as  for  spiritual  blessings.  "Honor  the  Lord  with  thy 
substance  and  with  the  firstfruits  of  thine  increase,  so  shall  thy  barns  be 
filled  with  plenty  and  thy  presses  burst  out  with  new  wine."  "He  that 
soweth  sparingly  shall  also  reap  sparingly."  "Bring  ye  all  the  tithes  into 
the  storehouse,  that  there  may  be  meat  in  Mine  house,  and  prove  Me  now 
herewith,  saith  the  Lord  of  hosts,  if  I  will  not  open  you  the  windows  of 
Heaven  and  pour  you  out  a  blessing  that  there  shall  not  be  room  enough 
to  receive  it."  These  promises  are  of  double  application,  for  temporal  as 
well  as  spiritual  blessings.  They  are  intimately  related  to  each  other — to 
doubt  the  one  is  to  doubt  the  other.  From  this  principle  we  are  taught 
that  when  we,  in  love  and  the  fear  of  God,  devote  one-tenth  of  our  in- 
come to  His  cause.  He  will  give  His  blessing  upon  that  which  we  retain 
for  ourselves,  and  it  will  do  us  more  good  than  if  we  had  kept  all. — F.  M. 
Van  Trees,  D.  D. 

In  giving  a  man  receives  more  than  he  gives,  and  the  more  is  in 
proportion  to  the  worth  of  the  thing  given. — George  Macdonald. 

We  give  earth,  and  receive  Heaven.  We  give  the  temporal,  and  re- 
ceive the  eternal.  We  give  things  corruptible,  and  receive  the  immortal. 
Lastly,  we  give  what  God  has  bestowed,  and  receive  God  Himself.  Let 
us  not  be  slothful  in  such  a  commerce  as  this.  Let  us  not  continue  poor. — 
Augustine. 

It  is  remarkable  that  the  Jews  never  failed  to  prosper  when  they 
brought  their  tithes  into  the  storehouse.  In  the  time  of  Nehemiah  we 
find  that  there  was  confusion  and  trouble,  and  when  the  great  leader 
inquired  into  the  cause,  lo !  they  had  failed  to  pay  the  tithes  for  the  sup- 
port of  the  Levites.  Then  he  contended  with  the  rulers,  and  the  tithes 
were  brought  in,  after  which  there  was  peace  and  prosperity. — Rev.  W.  C. 
Nash. 

By  adopting  the  rule  of  the  tithe,  a  man  is  defended  also  from  degen- 
eration of  his  character  into  selfishness  and  stinginess.  It  is  almost 
ludicrous  but  altogether  pathetic  to  see  how  much  pains  men  spend  in 
dodging  the  peril  of  hearing  about  human  needs  that  might  require 
money.  They  are  mortally  afraid  that  in  an  unguarded  moment  some 
adroit  solicitor  by  tearful  appeal  will  get  them  to  give  something  they 
"can't  afford." 

90 


GEMS  OF  THOUGHT  ON  TITHING 

Now  the  pity  of  it  is  not  that  this  or  that  benevolence  fails  to  get 
money  which  it  ought  to  have — the  solicitor  probably  can  obtain  it  from 
some  other  giver — but  the  pity  is  that  the  man  who  shuts  himself  up  in 
such  a  fashion  shuts  more  than  his  purse:  he  shuts  his  heart. — The  In- 
terior. 

The  more  a  man  denies  himself,  the  more  he  shall  receive  from 
Heaven. — Horace. 

The  payment  of  the  tithe  results  in  blessings,  both  temporal  and  spir- 
itual. Prov.  3 : 9-10,  "Honor  Jehovah  with  thy  substance,  and  with  the 
firstf ruits  of  all  thine  increase ;  so  shall  thy  barns  be  filled  with  plenty, 
and  thy  vats  shall  overflow  with  new  wine." 

Prov.  11:24-25,  "There  is  that  scattereth,  and  increaseth  yet  more, 
and  there  is  that  withholdeth  more  than  is  meet  (margin,  "what  is  justly 
due"),  but  it  tendeth  to  want.  The  Hberal  soul  shall  be  made  fat,  and 
he  that  watereth  shall  be  watered  also  himself." 

God  does  not  promise  great  wealth  to  the  man  who  pays  the  tenth, 
but  we  do  have  the  promise  that  if  we  pay  the  whole  tithe  into  the  store- 
house God  will  give  us  more  financial  success  than  we  could  obtain  with- 
out it.     And  we  are  challenged  to  put  it  to  the  test. 

Wherever  this  has  been  undertaken  and  a  financial  blessing  has  not 
followed,  it  is  because  the  whole  tithe  has  not  been  faithfully  paid.  Noth- 
ing is  more  certain ;  it  is  guaranteed  by  the  truth  of  God.  It  has  been 
abundantly  confirmed  by  experience. — W.  R.  Laird,  Ph.  D. 

Every  promise  in  the  Word  of  God  may  be,  and  ought  to  be, 
reduced  to  an  experience.  Let  us  study  some  of  the  rich  promises  of  the 
Bible,  the  fulfillment  of  which  is  conditioned  on  our  entering  with  our 
possessions  into  partnership  with  God. 

Here  is  one  in  Isa.  58:11:  "The  Lord  shall  guide  thee  continually, 
and  satisfy  thy  soul  in  drought,  and  make  fat  thy  bones,  and  thou  shalt 
be  like  a  watered  garden,  and  like  a  spring  of  water  whose  waters  fail 
not."  Notice  the  scope  of  this  promise:  (i)  Continual  guidance  by 
God;  (2)  soul  satisfaction  at  all  times;  (3)  rich  fruitage  likened  to  a 
watered  garden ;  (4)  an  inexhaustible  supply  of  grace,  like  a  spring  of 
water  whose  waters  fail  not. — Dr.  S.  S.  Hough. 

The  margin  is  the  key  to  fortunes.  The  growth  of  a  fortune  depends 
not  upon  one's  earnings,  nor  his  expenditures  alone,  but  upon  the  preser- 
vation of  the  margin  between  the  two.  Tithing  teaches  the  doctrine  of 
the  margin,  and  inaugurates  it  in  the  life  of  every  tither.  Nine-tenths 
in  the  hands  of  the  man  who  has  learned  the  doctrine  of  the  margin  are 
more  than  ten-tenths  in  the  hands  of  the  same  man  before  he  has  learned 
obedience  to  that  law. — Bishop  J.  W.  Bashford. 

91 


GEMS  OF  THOUGHT  ON  TITHING 

The  beauty  of  the  tithe  is  its  definiteness.  When  we  have  paid  it  we 
know  it.  It  is  a  clear  command  calling  for  a  definite  amount,  and  we  are 
sure  we  have  done  as  we  were  told. 

Let  us  get  correct  ideas  of  Christian  stewardship  and  stop  talking 
about  "consecrating  all  to  God,"  and  then  proceed  to  use  for  ourselves 
the  part  He  has  reserved  as  His  portion  and  never  once  intimated  we 
might  use  according  to  our  judgment. — Mrs.  E.  L.  Miller. 

It  gives  the  author  great  pleasure  to  present  to  readers  this 
short  reference  to  the  life  of  a  Christian  man  and  prominent  Pres- 
byterian layman,  who  in  his  lifetime  was  an  inspiration  to  him  and 
many  others,  and  to  whom  he  gladly  points  as  an  ideal  Christian 
steward.  I  refer  to  the  late  Samuel  P.  Harbison,  of  Pittsburg, 
who  died  May  lo,  1905.  This  tribute  from  his  friend,  the  Rev. 
Dr.  Isaac  C.  Ketler:  "Mr.  Harbison  had  set  to  himself  an  ideal 
which  he  faithfully  tried  to  realize.  He  sincerely  tried  to  do  God's 
will.  He  recognized  his  accountability  as  a  steward  of  God's  gifts 
and  bounties.  What  he  did  in  open-handed  charity  he  did  in  the 
fulfillment  of  his  ideal.  He  had  supernatural  fellowships.  He 
made  much  of  prayer.  He  lived  in  a  spiritual  atmosphere.  He 
was  in  the  world  and  yet  not  of  the  world.  He  had  an  ideal. 
The  Church  must  have  the  first  place  in  his  life.  How  far  he 
realized  his  ideal,  I  dare  not,  I  can  not  say.  But  this  was  his  ideal : 
to  make  his  life  in  the  business  world  a  means  to  an  end,  and  that 
end  to  glorify  God." 

At  the  request  of  his  sons,  Mr.  Harbison  wrote  a  short  sketch 
of  his  business  life,  from  which  I  quote  in  part: 

"It  has  been  my  privilege  to  recognize  His  good  hand  upon 
me  in  all  my  business  life  and  history,  and  I,  to-day,  can  only 
praise  Him  for  the  gracious,  kindly  providence  that  has  been 
about  me  in  my  business  relations,  especially  in  giving  me  the  kind 
of  men  with  whom  I  have  been  associated  in  all  these  years,  who 
have  only  had  one  purpose  ever  before  them — to  do  a  thoroughly 
honest  business,  priding  themselves  on  always  producing  the  very 
best  article  that  could  be  made,  and  dealing  with  the  utmost  hon- 
esty and  frankness  with  our  customers.  The  happy  result  for  the 
long  period  of  work  of  this  kind  is  seen  to-day  in  the  favor  given 
us  and  the  preference  that  in  nearly  every  case  is  allowed  us  in 

92 


GEMS  OF  THOUGHT  ON  TITHING 

the  trade,  and  I  rejoice  to  believe  that  the  spirit  that  has  actuated 
the  business  of  this  concern  from  its  conception  until  the  present 
day  will  still  continue  under  those  who  are  now  in  charge  of  its 
affairs." 

His  wife,  Mrs.  Emma  Jane  Harbison,  still  living,  in  a  brief 
reference  to  his  life  as  a  steward  says : 

"With  his  very  first  earnings  he  began  systematic  giving  and 
keeping  a  strict  account  of  all  expenses,  a  habit  which  grew  with 
the  years,  and  as  his  means  increased,  so  did  the  love  of  distribu- 
tion until,  from  a  tenth,  he  gave  his  entire  income  outside  his  liv- 
ing expenses.  He  never  pvirsued  money  as  an  object,  and  always 
accepted  prosperity  as  a  direct  gift  from  God.  Indeed,  the  ques- 
tion of  stewardship  was  to  him  a  very  vital  one,  and  one  by  which 
he  was  used  to  help  many  who  had  never  known  the  joy  of  Chris- 
tian giving.  The  following  extract  from  his  will  shows  his  ear- 
nestness in  this : 

"  'I  have  no  provision  in  my  will  for  any  charitable  bequests, 
as  I  have,  during  my  life,  administered  largely  on  my  own  estate 
and  have,  from  year  to  year,  given  to  the  Lord's  work  and  other 
charities,  as  though  it  were  my  last.  This  course  I  expect  to  pur- 
sue so  long  as  I  may  live.  In  leaving  my  estate  to  my  family  it  is 
my  hope  that  they  may  act  upon  the  same  principle,  remembering 
that  the  "King's  business  requires  haste,"  and  that  what  we  do  for 
Him  ought  to  be  done  quickly,  so  that,  should  He  come  in  my  time 
or  in  your  time,  we  be  not  found  with  His  money  in  our  hands 
that  ought  to  be  out  doing  service  in  His  cause.'  " 

Not  how  much  of  my  money  will  I  give  to  God,  but  how  much  of 
God's  money  will  I  keep  for  myself. — Laymen's  Motto. 


93 


CHAPTER  VII 

TESTIMONIES 

Prayer. — We  thank  Thee  for  the  vision  that  has  come  to  us  of  a 
saved  world  through  the  mighty  power  of  the  Cross  of  Jesus 
Christ.  We  thank  Thee  for  fellowship  in  this  service.  We 
thank  Thee  for  the  joy,  the  exhilarating  joy,  of  a  conscious  fel- 
lowship with  Thee.  O  help  us  never  to  lose  the  vision.  Help  us 
constantly  to  cultivate  this  high  fellowship.  Help  us  to  live  upon 
this  high  plane  of  thinking  and  of  communion  and  of  service,  will- 
ing to  do  and  to  be,  willing  to  spend  and  be  spent,  that  through 
us  Thy  mighty  power  may  be  given  to  a  lost  world,  and  men  may 
be  saved  for  whom  Christ  died.  O  bring  us  to  our  knees  in 
prayer.  Lay  upon  us  the  burden  of  lost  men,  that  we  may  have 
fellowship  with  Jesus  in  suffering,  that  men  may  be  saved,  and 
that  through  our  instrumentality,  filling  up  that  which  is  lacking 
of  the  measure  of  the  sufferings  of  Christ,  we  may  help  in  the 
coming  of  Thy  kingdom  and  in  the  saving  of  men  everywhere. — 
Rev.  Dr.  A.  P.  Parker,  Missionary  Congress. 

One  of  the  characters  in  "Victory  of  Mary  Christopher,"  a 
young  man  who  in  giving  testimony  after  his  first  year's  experi- 
ence as  a  tither,  does  so  in  these  striking  words :  "We  have 
found  God's  service  a  keen  delight,  and  some  of  us  never  knew 
before  what  exhilaration  there  is  in  cutting  expenses  for  the  sake 
of  'gearing'  the  devil.  There  has  been  more  real  excitement  of 
soul  in  taking  hold  of  God's  plans  and  watching  the  answers  to 
our  prayers,  than  any  football  rush  we  have  ever  seen,  or  any  day 
on  the  golf  links  that  we  've  ever  spent." 

"Gearing  the  devil"  and  "watching  the  answers  to  our  pray- 
ers in  taking  hold  of  God's  plans"  are  certainly  suggestive,  and 
the  reader  will  find  among  the  following  testimonies  (we  could 

94 


GEMS  OF  THOUGHT  ON  TITHING 

produce  many  hundreds  more)  which  have  the  same  true  ring  and 
based  upon  actual  experiences,  some  proof  of  the  sure  depend- 
ence to  be  placed  upon  God's  promises  to  those  who  honor  Him 
with  the  religious  devotion  of  their  substance.  We  must  not  for- 
get, however,  that  other  conditions  of  mind  and  heart  and  serv- 
ice enter  into  the  full  realization  of  the  fruits  of  this  obedience. 

Elder  E.  J.  Waggoner,  of  London,  says  regarding  temporal 
blessings  to  those  who  honor  God  in  the  matter  of  tithes  and 
offerings :  "It  may  be  said  that  there  are  those  who  have  given 
liberally  and  yet  are  in  somewhat  reduced  circumstances.  There 
may  be  various  reasons  for  this.  It  must  be  remembered  that  the 
payment  of  tithes  and  offerings  is  only  a  part  of  the  honor  due 
to  God.  Those  persons  may  be  neglecting  some  other  duty 
equally  necessary.  But,  more  than  all,  we  must  remember  that 
God  does  not  settle  His  accounts  every  year ;  neither  does  He 
promise  to  pay  entirely  in  this  world's  coin.  There  is  a  reward 
also  of  a  more  enduring  nature." 

The  rewards  and  blessings  of  tithing  do  not  alone  come  to 
individuals,  but  to  Churches. 

The  Indianapolis  News  in  its  report  of  the  North  Indiana 
Methodist  Episcopal  Church  Conference  recently  had  this  to  say : 
"Tithe-giving  as  prescribed  by  Scriptural  law  requires  that  we 
shall  give  one-tenth  of  our  income  to  the  Church.  It  is  not  very 
extensively  practiced,  but  according  to  Bishop  Warren  and  other 
Church  authorities  attending  the  Conference  there  is  increasing 
evidence  of  a  revival  in  the  spirit  of  tithe-giving  in  this  country. 
In  one  Indiana  Church  it  has  grown  so  rapidly  that  when  its  pas- 
tor read  the  report  of  his  Church's  finances  before  the  Conference 
to-day,  it  fairly  startled  the  other  ministers,  less  fortunate  in  their 
pastorates.  A  large  number  of  the  members  of  the  Church  have 
agreed  to  practice  Scriptural  tithing,  and  are  conscientiously  giv- 
ing one-tenth  of  what  they  earn  to  God's  service.  The  result  has 
been  that  this  Church  has  prospered  greatly."  Continuing,  this 
report  states  that  the  report  of  this  Church  made  such  an  im- 
pression that  the  other  ministers  of  the  Conference  declared 
they  were  going  back  to  their  Churches  to  preach  the  glory  of 

95 


GEMS  OF  THOUGHT  ON  TITHING 

tithing.  Bishop  Warren,  who  presided  over  the  Conference, 
stated  that  he  had  never  seen  the  report  of  this  Uttle  Church 
dupHcated  in  world-wide  Methodism. 

Since  the  above  article  appeared  in  the  Indianapolis  News 
more  than  one  hundred  Methodist  Churches  in  Indiana  have 
adopted  the  tithe  covenant  plan,  with  the  result  that  both  tem- 
porally and  spiritually  most  of  these  Churches  have  been  notably 
strengthened  and  blessed.  In  many  of  these  the  gifts  to  benevo- 
lences have  more  than  doubled  in  a  short  time.  Many  notable 
and  similar  instances  are  reported  from  the  Churches  of  other 
derKjminations.  We  call  attention  to  the  following  testimony 
of  Judge  J.  P.  Hobson,  Chief  Justice  of  the  Court  of  Appeals 
of  Kentucky.  For  years  he  has  been  an  elder  in  the  Presbyterian 
Church.  He  has  also  steadily  risen  in  his  profession.  Soon  after 
he  was  known  to  be  a  tither  a  severe  test  was  put  upon  him  by 
the  reception  of  a  very  large  fee  ( the  largest  he  or  any  other  law- 
yer in  that  community  ever  received)  from  a  long-continued,  al- 
most hopeless  suit  against  a  large  corporation.  Much  comment 
was  excited,  and  some  predicted  that  the  big  fee  would  not  be 
tithed  like  the  little  ones.  It  was  faithfully  tithed  and  generously 
divided  between  his  own  and  several  other  Churches.  This  pro- 
duced a  deep  impression  upon  the  people. 

Judge  Hobson  says:  "The  reason  that  most  people  do  not 
tithe  is  that  they  believe  they  can  not  afford  to  do  it.  It  is  with 
the  greatest  difficulty  they  get  along  as  it  is,  and  they  do  not 
see  how  they  can  spare  a  tenth.  Many  years  ago,  when  my  in- 
come was  small  and  I  had  become  involved  in  debt,  it  seemed  to 
me  I  could  pay  nothing  for  the  support  of  the  Church  until  my 
obligations  were  met,  but  my  wife  said  this  would  not  do.  So, 
after  talking  the  matter  over  we  concluded  to  try  tithing.  The 
tenth  of  all  I  made  was  laid  aside  and  put  in  a  jar.  To  our  sur- 
prise, all  demands  were  met,  the  jar  was  never  empty,  the  fund 
grew.  We  did  not  miss  the  tenth.  Since  then  I  have  always 
tithed,  and  am  persuaded  that  if  people  would  practice  tithing 
few  Christians,  after  trying  it  faithfully,  would  be  willing  to  deny 
themselves  the  privilege." 

5)6 


GEMS  OF  THOUGHT  ON  TITHING 

The  late  John  H.  Converse,  for  many  years  President  of  the 
Baldwin  Locomotive  Works,  who  made  benevolent  giving  such 
an  important  factor  in  his  life,  began  by  recognizing  the  tithe 
principle  as  the  least  any  one  should  devote  to  religious  uses. 
Later  the  objects  that  merited  his  consideration  always  met  with 
his  most  generous  response.  The  comment  sometimes  made  re- 
specting the  well-to-do  who  at  death  have  failed  to  leave  bequests 
toward  charitable  objects,  could  not  apply  to  Mr.  Converse,  be- 
cause his  gifts  were  large  and  regular  during  his  lifetime,  and  he 
lived  to  see  much  of  the  fruitage  of  his  generous  devotion  of 
money. 

It  will  be  noticed  that  for  the  most  part  the  testimonies  given 
in  this  chapter  are  those  of  individuals  in  the  modest  walks  of 
life.  We  have  at  our  command  scores  and  hundreds  of  favorable 
testimonies  of  Churches  that  have  adopted  the  tithe  plan.  We 
have  also  many  examples  of  men  of  wealth  who  have  been  led 
into  greater  liberality  in  the  disposal  of  their  incomes  for  good 
purposes  by  lending  obedience  to  the  tithe  principle  as  a  begin- 
ning, some  of  these  eventually  distributing  the  larger  part  of 
their  incomes  from  year  to  year  for  religious  and  humanitarian 
purposes.  Testimonies  sufficient  to  fill  a  book  could  be  gathered, 
but  space  will  not  permit  of  more  than  are  here  given. 

Giving  to  the  Lord  never  impoverishes.  To  give  at  God's  call  and 
for  God's  cause  is  to  get  from  God  the  benefits  of  that  which  is  given 
to  Him.  We  must  be  sure  that  the  call  is  from  God,  and  that  it  is  for 
His  cause ;  but,  that  point  being  settled,  there  is  no  doubt  as  to  the  rest. 
For  example,  we  can  do  more  work  in  six  days  than  in  seven,  and  nine- 
tenths  of  our  income  is  more  than  ten-tenths,  if  we  are  in  God's  service 
week-days  and  Sundays.  Giving  is  getting,  in  time  and  money,  when 
God  calls  us  to  do  or  to  surrender.  The  more  we  give  rightly,  the  more 
we  have  surely. — Sunday  School  Times. 

After  four  months'  trial  of  the  tithing  method  we  received  the  fol- 
lowing letter  containing  a  remarkable  and  joyous  testimony: 

"You  will  remember  that  last  fall  my  wife  and  I  saw  our  duty  as 
regards  tithing,  but  could  not  see  how  we,  with  four  little  children,  could 
possibly  tithe  on  the  salary  of  $8.25  per  week,  which  was  my  maximum 
wage.  We  were  barely  able  to  pay  rent,  buy  food  and  footwear  (for 
that  was  about  all  the  clothing  we  could  supply  ourselves).     However, 

7  97 


GEMS  OF  THOUGHT  ON  TITHING 

on  your  advice,  we  decided  to  do  our  duty,  and  enrolled  in  the  Associa- 
tion of  Christian  Stewards.  The  winter  is  nearly  past,  and  we  have 
been  wonderfully  cared  for,  and  at  times  we  have  been  virtually  clothed 
and  fed  by  God,  apart  from  my  wages  altogether.  I  had  no  overcoat 
when  winter  commenced,  and  thought  I  would  try  to  get  on  without 
one,  but  found  it  rather  hard,  so  I  took  it  to  the  Lord  in  prayer,  and 
before  two  weeks  I  was  in  possession  of  three  overcoats,  given  in  such  a 
manner  that  even  one  overburdened  with  pride  could  not  take  offense,  and 
I  was  placed  in  a  position  to  help  some  other  poor  fellow  out.  Then 
we  prayed  for  warm  underclothes  for  my  wife,  and  almost  immediately 
a  relative  sent  some  vvith  a  note  saying  they  were  to  be  given  as  a  pres- 
ent at  Christmas,  but  thought  they  might  come  in  useful  at  once.  Just 
before  Christmas  my  salary  was  increased,  the  increase  about  equalling 
the  amount  of  our  tithe.  About  Christmas  time  we  received  in  money 
gifts  more  than  our  tithes  for  three  months." — Christian  Steward. 

Rev.  F.  B.  Meyer,  of  London,  tells  of  one  whose  income  is  $10,000  per 
annum,  who  lives  on  $1,000  and  gives  the  remaining  $9,000.  Another, 
whose  income  is  $10,000,  who  lives  on  $1,200  and  gives  away  the  re- 
mainder. A  governess  who  earns  $500,  of  which  she  gives  $250.  An- 
other, who  has  a  comfortable  competence,  remains  in  business,  all  the 
profits  of  which  he  gives.  Sarah  Hosmer,  a  worker  in  a  factory,  sup- 
ported a  student  in  the  Nestorian  Seminary.  Five  times  she  gave,  $50, 
and  sent  five  native  preachers. 

When  one  obeys  a  command  of  God  he  receives  a  blessing.  When 
one  disobeys  a  punishment  is  inevitable.  The  character  of  God  demands 
that  such  should  be  the  case.  Tithe-paying  always  brings  with  it  a  bless- 
ing. A  missionary  from  India  tells  of  a  native  helper,  Bhelsari  Naiah 
by  name,  who  was  converted  to  tithing.  After  he  had  tithed  three  months 
he  was  asked  if  it  worked.  "Capitally,  sir."  "Ah,  how  is  that?  You 
were  always  complaining  of  being  hard  up,  and  even  in  debt,  when  you 
used  your  whole  income  for  self;  now  you  give  one-tenth  to  God,  you 
have  no  complaints."  "As,  sir,  the  nine-tenths  with  God's  blessing  is  bet- 
ter far  than  the  ten-tenths  used  to  be  without  it."  Bhelsari's  testimony 
is  a  typical  one  among  tithers.  The  writer  has  heard  many  such  testi- 
monies in  Stewardship  Conferences  he  has  conducted  and  attended.  None 
pretend  that  a  tither  is  to  be  the  recipient  of  blessings  when  his  only  good 
quality  is  that  of  tithing.  It  does  not  cover  up  a  multitude  of  sins.  We 
have  heard,  however,  of  an  unconverted  merchant  who  tithed  his  income 
for  religious  purposes,  and  did  it  because  it  was  a  paying  investment. — 
Rev.  a.  B.   Strickland. 

The  first  person  who  introduced  me  to  the  duty  of  systematic  giving 
was  a  widow  woman  who  was  my  landlady.  She  had  been  very  poor. 
She  was  talking  about  this  matter,  and  told  me  her  income  at  one  time 

98 


GEMS  OF  THOUGHT  ON  TITHING 

was  only  ten  shillings  a  week,  and  she  gave  a  tenth  then.  I  said,  "How 
did  you  manage  it?"  She  said,  "When  I  got  my  ten  shillings,  I  put  them 
on  the  Bible  in  a  row,  and  I  took  the  best  looking  of  the  ten  out,  and  I 
put  that  in  the  Lord's  box.  Then  I  had  nine  shillings  left."  I  said,  "How 
did  you  live?"  She  said,  "I  do  not  know,  unless  it  was  this:  I  believe 
when  I  had  taken  one  shilling  for  the  Lord,  the  Lord  made  every  penny 
of  the  nine  shillings  go  as  far  as  twopence." 

The  best  woman  in  my  Church  is  a  washer-woman.  Last  May  we 
were  talking  about  our  Extension  Scheme,  and  we  wanted  money.  She 
said,  "Mr.  Chadwick,  I  do  not  think  I  can  do  any  more,  and  I  am  trou- 
bled." I  said,  "I  do  n't  think  you  ought  to  give  more,  but  go  and  pray 
about  it,  and  pray  for  us,  and  we  shall  be  content,  and  don't  you  trou- 
ble." But  she  said,  "I  want  to  give  something.  I  wash  four  days  a 
week,  and  I  get  two  shillings  a  day  and  my  meat,  and  I  really  feel  I  can 
not  give  more."  On  the  Saturday  she  came  with  a  bright,  beaming 
face,  and  said,  "I  can  help  you."  "What  can  you  do?"  I  said.  She  said, 
"Mrs.  So-and-so  wants  me  to  wash  for  her  on  a  Friday,  and  I  am  going 
to  wash  every  Friday  for  God."  Every  Friday  she  washes  for  the  Lord, 
and  brings  the  two  shillings  and  puts  them  into  the  fund,  and  she  says 
Friday  is  the  best  day  in  the  week.  She  is  certainly  the  happiest  looking 
woman  in  Leeds.  She  honors  the  Lord,  and  the  Lord  fills  her  with  His 
presence. — Rev.   S.   Chadwick. 

The  tithe  plan  is  the  one  which,  during  much  of  his  ministry,  the 
writer  has  used  with  marked  success,  and  at  the  urgent  request  of  many 
who  are  conversant  with  this  fact,  a  working  outline  of  the  system  in  its 
application  to  Church  finance  and  Church  beneficence  is  here  presented, 
with  the  earnest  hope  that  it  may  prove  as  fruitful  of  good  results  in 
other  hands  as  it  has  in  his. 

The  plan  of  the  tithe  is  Scriptural,  easily  understood,  and  of  univer- 
sal application.  In  a  few  words  it  consists  in  a  person's  setting  apart 
regularly  and  sacredly  to  the  Lord's  work,  in  its  various  branches,  a  tenth 
part  of  his  temporal  earnings  or  income — ten  cents  out  of  every  dollar, 
one  dollar  out  of  every  ten,  ten  out  of  every  hundred,  and  so  on. — Rev. 
James  W.  Riddel. 

What  is  needed  in  all  our  benevolent  work  is  the  aggregation  of  the 
littles.  Let  each  Christian  systematically  lay  aside  at  least  a  tithe  of  his 
income  for  religious  uses.  Many  would  do  far  more  if  they  were  to 
follow  the  Scripture  rule,  "Upon  the  first  day  of  the  week  let  every  one 
lay  by  him  in  store,  as  God  hath  prospered  him"  (i  Cor.  16:2).  The  ex- 
perience of  thousands  attests  to  the  fact  that  we  are  never  losers  in  the 
long  run,  if  we  believe  God  and  take  Him  into  our  business  as  a  silent 
partner.  The  poorer  we  are,  the  less  we  can  afford  to  leave  Him  out, 
and  try  to  defraud  Him  of  His  percentage. — Edward  Judson,  D.  D. 

99 


GEMS  OF  THOUGHT  ON  TITHING 

A  young  man  in  business,  who  had  just  been  converted  to  Christ, 
called  on  his  pastor  to  tell  him  of  his  strong  desire  to  "labor  for  the 
Master,"  and  with  the  vague  notion  that  this  feeling  was,  somehow,  a 
"call  to  the  ministry." 

"Have  you  ever  thought,"  asked  the  pastor,  "that  some  men  are 
called  to  make  money  for  Christ,  precisely  as  some  others  are  called 
to  preach  for  Christ?" 

It  was  a  new  way  of  looking  upon  a  business  career;  and  the  young 
man  went  back  to  his  store,  to  ponder  the  duty  of  making  money  for 
Christ.— D.  W.  Faunce,  D.  D. 

The  testimony  of  the  late  Mr.  George  Mueller,  of  Bristol,  was  as 
follows :  "I  have  acted  for  fifty  years,  by  God's  grace,  on  these  princi- 
ples, and  I  can  not  tell  you  the  abundance  of  spiritual  blessing  I  have  re- 
ceived to  my  own  soul  through  seeking  to  give  cheerfully,  and  as  God 
is  pleased  to  prosper  me.  .  .  .  The  beloved  saints  are  depriving  them- 
selves of  wondrous  spiritual  blessing  in  acting  as  if  they  were  owners,  and 
not  stewards." 

William  Colgate,  on  leaving  home  a  poor  boy  of  sixteen,  met  an  old 
neighbor  canal  boatman,  and  in  conversation  told  him  he  was  on  his  way 
to  New  York,  where  he  hoped  to  get  a  job  soap-making.  The  devout  canal- 
boat  captain  said,  "Let  me  pray  with  you  once  more,"  which  was  done, 
both  kneeling  on  the  tow  path,  and  on  arising  gave  William  this  advice: 

"Some  one  will  soon  be  the  leading  soap-maker  in  New  York.  It 
can  be  you  as  well  as  any  one.  I  hope  it  may.  Be  a  good  man ;  give 
your  heart  to  Christ ;  give  the  Lord  all  that  belongs  to  Him  of  every 
dollar  you  earn;  make  an  honest  soap;  give  a  full  pound,  and  I  am  cer- 
tain you  will  yet  be  a  prosperous  and  rich  man." 

When  the  boy  arrived  in  the  city,  he  found  it  hard  to  get  work. 
Lonesome  and  far  from  home,  he  remembered  his  mother's  words  and 
the  last  words  of  the  canal-boat  captain.  He  was  then  led  to  "seek  first 
the  kingdom  of  God  and  His  righteousness,"  and  united  with  the  Church. 
He  remembered  his  promise  to  the  old  captain,  and  the  first  dollar  he 
earned  brought  up  the  question  of  the  Lord's  part.  In  the  Bible  he 
found  that  the  Jews  were  commanded  to  give  one-tenth;  so  he  said,  "If 
the  Lord  will  take  one-tenth,  I  will  give  that."  And  so  he  did;  and  ten 
cents  of  every  dollar  were  sacred  to  the  Lord. 

Having  regular  employment,  he  soon  became  a  partner;  and  after  a 
few  years  his  partners  died,  and  William  became  the  sole  owner  of  the 
business.  He  now  resolved  to  keep  his  promise  to  the  old  captain;  he 
made  an  honest  soap,  gave  a  full  pound,  and  instructed  his  bookkeeper  to 
open  an  account  with  the  Lord,  and  carry  one-tenth  of  all  his  income  to 
that  account.  He  prospered ;  his  business  grew ;  his  family  was  blessed ; 
his  soap  sold,  and  he  grew  rich  faster  than  he  had  ever  hoped.     He  then 

lOO 


GEMS  OF  THOUGHT  ON  TITHING 

gave  the  Lord  two-tenths,  and  prospered  more  than  ever;  then  he  gave 
three-tenths,  then   four-tenths,  then   five-tenths. 

He  educated  his  family,  settled  all  his  plans  for  life,  and  gave  all  his 
income  to  the  Lord.     He  prospered  more  than  ever. 

This  is  the  story  of  Mr.  William  Colgate,  who  has  given  millions  of 
dollars  to  the  Lord's  cause,  and  left  a  name  that  will  never  die. — A.  J. 
Gordon,  D.  D, 

There  has  been  a  failure  in  beneficence  because  Christians  have  not 
generally  regarded  giving  as  a  part  of  divine  worship.  It  has  been  re- 
garded as  a  duty  simply,  whereas  it  is  properly  one  of  the  class  of  duties 
which  we  call  worship.  The  command  is  given:  "Honor  (worship)  the 
Lord  with  thy  substance,  and  with  the  firstfruits  of  all  thine  increase." 
Prayers  and  alms  are  linked  in  the  bonds  of  worship — "Thy  prayers  and 
thine  alms  are  come  up  for  a  memorial  before  Me." — W.  W.  Barr,  D.  D. 

Two  sisters,  daughters  of  a  wealthy  father,  were  converted  and 
started  out  side  by  side  in  the  divine  life.  The  father  died  and  left 
each  a  fortune.  One  became  at  once  a  liberal  giver.  The  other  with- 
held more  than  was  meet.  The  first  has  been  these  many  years  successful, 
useful,  and  happy  in  her  simple  life,  giving  more  and  more  constantly, 
both  of  herself  and  her  money.  The  other  is  withered.  She  spent  her 
money  for  the  world.  In  grazing  on  the  devil's  pasture  the  devil  robbed 
her  of  money,  of  health,  of  happiness,  of  usefulness,  and  now  her  life  is 
not  much  but  a  lament.  Each  is  reaping  as  she  sowed.  As  sure  as  we 
live  Christian  giving  is  a  long  step  toward  right  living. — J.  B.  Gambrell. 

Mrs.  Mary  Grant  Cramer,  sister  of  General  Grant,  wrote  us  several 
years  ago  as  follows :  "I  am  acquainted  with  a  minister  in  New  York 
City  who  gave  up  his  Church  and  a  salary  of  $S,ooo  a  year  to  establish 
a  Church  where  he  could  reach  the  masses.  He  met  with  much  opposi- 
tion, but  has  met  also  with  great  success  in  his  work.  He  said  that  on 
various  occasions  he  felt  it  his  duty  to  give  all  he  had  away,  and  before 
he  could  reach  his  home  it  would  be  replaced  fourfold.  His  wife  was 
greatly  opposed  to  his  giving  up  a  certainty  for  what  she  thought  an  un- 
certainty, especially  as  they  had  five  children ;  but  he  told  me  that  since 
they  depend  upon  the  Lord  for  their  support,  his  wife  has  less  solicitude 
about  how  they  will  be  provided  for,  than  she  had  when  his  salary  was 
five  thousand  dollars  a  year.  Truly  they  who  trust  the  Lord  shall  not 
want. — Rev.  S.  B.  Shaw. 

Have  you  noticed  my  subject,  "Money  and  the  Kingdom?"  I  can 
imagine  some  person  in  this  audience  saying,  "What  have  these  two  things 
in  common :  the  mammon  of  unrighteousness  and  the  kingdom  of  right- 
eousness?" Have  we  not  heard  our  Master  say:  "How  hardly  shall 
they  that  have   riches   enter   into  the  kingdom  of  heaven?     It  is   easier 

lOI 


GEMS  OF  THOUGHT  ON  TITHING 

for  a  camel  to  go  through  the  eye  of  a  needle  than  for  a  rich  man  to 
enter  into  the  kingdom  of  heaven."  And  yet  we  all  want  that  one  com- 
modity which  we  know  as  money.  Every  man  appears  willing  to  run  the 
risk  in  its  pursuit  or  possession  of  being  shut  out  of  heaven. 

Have  we  not  high  authority  for  saying  that  "God  was  in  Christ 
reconciling  the  world  unto  Himself,  and  hath  committed  unto  us  the  min- 
istry of  reconciliation?"  And  have  we  been  doing  it?  No,  we  have  not. 
Some  one  said,  "Will  a  man  rob  God?"  Yea,  verily,  we  will,  and  those 
of  us  who  have  been  in  these  conventions  and  have  seen  these  charts, 
that  New  York  gave  $1.23  a  head,  Bufifalo  88  cents,  Brooklyn  75  cents, 
Pittsburg  $1.13  per  head  for  the  extension  of  the  kingdom  of  Christ — 
and  we  say  that  we  are  His.  This  money  business  has  got  so  large  we  do 
not  see  it  in  its  right  proportion ;  we  have  lost  our  vision. — Alfred  E. 
Marling,  at  Missionary  Congress. 

I  met  one  day  with  a  statement  that  Mr.  Spurgeon,  when  a  lad, 
adopted  the  principle  of  paying  a  tenth  to  God,  but  that  on  winning  a 
money  prize  for  a  religious  essay  he  felt  he  could  not  give  less  than  one- 
fifth  of  it;  and  thereafter  observed  that  proportion.  Wishing  to  be  ac- 
curate, I  ventured  to  write  to  the  late  Mrs.  Spurgeon  to  know  if  this 
published  conjecture  were  true,  to  which  I  received  reply: 

Westwood,  Upper  Norwood,  S.  E., 
November  26,  1901. 
Dear  Sir  :  The  references  in  inclosed  paper  are  not  only  true,  but 
are  surpassed  by  fact.  Mr.  Spurgeon  gave  his  all  to  God  and  His 
service,  and  never  seemed  to  consider  that  the  money  he  earned  be- 
longed to  himself,  but  to  his  Master.  You  will  see  full  particulars  of 
this  matter  in  his  Autobiography.  My  very  feeble  health  compels  this 
brief  reply.  Sincerely  yours,  S.  Spurgeon. 

On  referring  to  Mr.  Spurgeon's  Autobiography  I  find  the  following 
preface  to  "Reminiscences  as  a  Village  Pastor :" 

"My  witness  is,  and  I  speak  it  for  the  honor  of  God,  that  He  is  a  good 
provider.  I  have  been  cast  upon  the  Providence  of  God  ever  since  I 
left  my  father's  house,  and  in  all  cases  He  has  been  my  Shepherd,  and  I 
have  known  no  lack.  My  first  income  as  a  Christian  minister  was  small 
enough  in  all  conscience,  never  exceeding  forty-five  pounds  a  year ;  yet  I 
was  as  rich  then  as  I  am  now,  for  I  had  enough ;  and  I  have  no  more 
cares;  nay,  not  half  as  many  then  as  I  have  now." — Henry  Lansdell,  D.  D. 

I  commenced  giving,  or  rather  paying,  one-tenth  of  my  income  to 
religious,  benevolent,  and  charitable  objects,  I  think  in  1870.  Had  not 
before  that  time  been  very  prosperous  in  business.  Within  a  year  or  two 
I  noticed  a  decided  change  in  my  business  success,  and  this  continued  until 
1876.     I  could  not  but  see  a  very  marked  connection  between  my  tithe 

102 


GEMS  OF  THOUGHT  ON  TITHING 

and  my  business  prosperity.  True,  both  my  capital  and  business  were 
small,  and  I  did  not  give  more  than  one-tenth,  and  indeed  did  not  ex- 
ceed that  proportion  for  more  than  ten  years. 

About  1875  I  commenced  making  personal  inquiries  regarding  the 
comparative  temporal  prosperity  of  others  who  practiced  this  rule,  and 
the  testimony  was  so  uniform  that  in  1876  I  decided  to  publish  a  little 
tract  on  the  subject,  embodying  my  views.  With  this  tract  I  sent  out  a 
circular  to  ministers  asking  for  information,  and  especially  requesting  that 
if  any  exceptions  were  known  to  the  rule  that  temporal  prosperity  alwaj's 
follows  the  consecration  of  a  definite  proportion  of  incoine  to  God,  that 
the  exceptions  might  be  noted  and  the  facts  fully  given.  This  circular 
and  tract  went  to  the  ministers  of  four  or  five  of  the  largest  evangelical 
denominations  in  the  country.  Thousands  of  replies  were  received,  but 
no  exceptions  worthy  the  name. 

Since  1876  I  have  received,  I  have  little  idea  how  many  but  certainly 
thousands  of  letters  giving  cheerful  and  in  many  cases  enthusiastic  testi- 
mony to  the  literalness  of  God's  promise,  "Honor  the  Lord  with  thy 
substance,  so  shall  thy  barns  be  filled  with  plenty."  I  have  published  a 
limited  number  of  these,  and  had  I  kept  them  could  have  easily  filled  a 
large  volume. — Thomas  Kane. 

It  may  be  your  opinion,  but  it 's  not  mine  or  the  Bible's,  that  God 
won't  help  a  man  make  money.  I  can  prove  to  you  from  forty-five  chap- 
ters in  the  New  Testament  alone  that  He  will,  but  when  he  goes  in  to 
rob  widows  and  cheat  his  neighbors,  put  it  down  that  sooner  or  later 
he  will  settle  for  less  than  fifty  cents  on  the  dollar. — Rev.  C.  H.  Yatman. 

A  young  electrician  as  soon  as  he  commenced  earning  began  to  give 
one-tenth  to  benevolent  objects.  He  furthermore  promised  God  to  in- 
crease his  giving  to  one-seventh  as  soon  as  his  income  reached  five  dollars 
a  day,  one-fifth  when  it  reached  ten  dollars,  and  so  on  in  rising  scale. 
Prospering,  he  took  up  the  support  of  a  missionary  in  Chili  as  his  own 
substitute ;  his  little  children  provide  for  two  famine  orphans  in  India. 
While  not  yet  owning  a  house  of  his  own,  his  personal  part  in  the  evan- 
gelization of  the  world  is  looked  after  by  a  substitute  out  on  the  field. — 
Rev.  W.  L.  GELSTOisr. 

Now,  when  I  went  into  the  ministry,  as  soon  as  I  had  any  money  of 
my  own  I  said,  "O  Lord,  one-tenth  shall  be  Thine!"  and  I  thought  I  was 
doing  all  that  I  ought  to  do  when  I  said  that.  I  preached  that,  and  I 
have  practiced  that  all  my  life,  but  dear  me !  that  is  a  small  thing.  One- 
tenth   is   what  Jacob   gave,   and  are   we  not   better   than  Jacob? — A.    P. 

SCHAUFFLER,    D.    D. 

At  a  great  men's  missionary  convention  at  Birmingham,  Ala.,  a  busi- 
ness man  from  Tennessee  gave  $10,000  to  help  equip  the  missions  of  his 

103 


GEMS  OF  THOUGHT  ON  TITHING 

own  Church  in  the  Orient.  This  amount  was  more  than  one-seventh  of 
his  entire  property.  On  being  congratulated  upon  his  large  contribution, 
his  response  was,  "I  promised  the  Lord  that  if  He  would  prosper  me  I 
would  do  the  square  thing  by  Him,  and  I  am  only  trying  to  keep  my 
promise." 

A  business  man  in  Winnipeg,  with  an  income  of  about  $15,000  a  year, 
has  decided  to  live  on  one-third  of  it  in  order  to  give  at  least  $10,000  a 
year  to  the  Lord  for  His  work. — Joseph  N.  Shenstone. 

Now  the  statement  we  make  is  that,  so  far  as  we  have  been  able  to 
investigate,  not  a  solitary  business  failure  has  come  as  a  result  of  adher- 
ence to  the  divine  plan  in  honoring  God  with  the  tithe. 

This  method  promotes  business  carefulness  on  the  part  of  those  who 
follow  it  conscientiously,  and  the  man  who  knows  how  much  he  gives  to 
the  Lord's  cause  is  not  ignorant  of  what  profits  are  accruing  to  himself. 
Are  not  such  men  as  William  Colgate,  Thomas  Kane,  and  thousands  of 
others  illustrations  of  this  statement? 

The  writer  had  in  his  congregation  a  man  who  worked  at  the  bench 
for  ten  dollars  a  week.  He  looked  upon  one  dollar  of  that  amount  as  the 
Lord's  money,  and  conscientiously  turned  it  into  His  treasury.  The  stew- 
ards of  the  Church  interceded  with  him  not  to  give  so  much,  but  his  in- 
variable reply  was  that  he  intended  to  live  by  that  rule;  and  he  has  done 
so  through  all  these  years,  until  now,  in  middle  life,  he  has  a  business 
which  is  yielding  him  a  princely  income,  and  he  has  counted  it  a  privi- 
lege again  and  again  to  lend  financial  aid  to  the  stewards  who  advised 
him  against  giving  so  much  to  the  Church. — John  Wesley  Duncan. 

At  one  of  the  banquets  of  the  Lord  Mayor  of  London,  Mr.  Gladstone 
eulogized  Mr.  George  Peabody,  the  generous  philanthropist,  who  said,  "I 
enjoyed  making  money,  but  I  enjoy  giving  it  away  a  great  deal  better,"  as 
one  who  had  "taught  the  most  needful  of  all  lessons — how  a  man  can  be 
master  of  his  fortune,  and  not  its  slave."  Money  is  not  in  itself  a  power. 
Its  power  depends  on  its  connection  with  machinery.  Properly  applied 
and  constantly  kept  working,  it  turns  a  million  wheels  and  makes  every 
part  of  the  complete  body,  politic  and  ecclesiastic,  hum  with  its  beneficent 
activity.  Get  your  money  released  that  it  may  become  an  available  power 
and  force  in  the  Kingdom  of  God.  No  other  money  will  do  where  God 
wants  yours. — News  Item. 

A  short  while  ago  I  needed  $500  for  a  church  purpose.  I  had  no 
idea  where  I  could  get  the  money,  but  I  felt  confident  that  if  the  Lord 
wanted  me  to  have  that  money  He  would  send  it  to  me.  One  morning  I 
felt  impressed  to  take  a  railroad  journey.  I  boarded  the  train.  The  con- 
ductor came  along  and  asked  for  my  ticket.     I  told  him  I  had  none. 

"Where  are  you  going?" 

104 


GEMS  OF  THOUGHT  ON  TITHING 

"I  do  n't  know." 

"Don't  know?" 

"No."  I  felt  in  my  pocket,  took  out  all  the  change  I  had  and  said, 
"Take  me  as  far  as  that  money  will  carry  me." 

In  an  hour  or  so  the  train  stopped  at  a  little  station,  and  the  con- 
ductor told  me  this  was  as  far  as  my  money  would  take  me.  I  alighted. 
It  was  a  place  where  I  had  never  been  before.  I  stood  on  the  platform 
wondering  what  I  should  do,  when  a  gentleman  came  up  to  me  and  said, 
"Is  this  Mr.  Moody?" 

"Yes." 

"Well,  sir,  I  want  you  to  take  this  money  and  use  it  for  the  Lord's 
work." 

I  counted  the  money.     There  was  just  $500. — D.  L.  Moody. 

I  have  had  quite  a  large  experience  in  Church  finance,  and  it  be- 
came necessary  for  me  to  know  more  or  less  about  the  giving  of  others. 
From  my  standpoint,  "proportionate  giving"  is  a  humbug  unless  it  be- 
gins where  tithing  ends.  I  have  never  known  a  proportionate  giver,  being 
a  non-tither,  who  gave  ten  per  cent  of  his  income.  I  have  known  of 
instances  where  Christian  men  had  an  income  of  from  $25,000  to  $50,000 
a  year  who  were  not  giving  over  $500  or  $1,000  a  year  to  the  Lord's 
work;  from  my  observation  this  is  a  large  proportion  for  the  non-tither 
to  pay.  I  have  known  tithers  who  gave  systematically  five  per  cent  of  their 
income  above  the  tithe. — E.  M.  Runyan. 

South  Bend,  Ind.,  January  23. — The  second  mysterious  donation  to 
be  made  to  the  First  Presbyterian  Church  of  Mishawaka  within  one 
month  has  been  received  by  the  pastor,  the  Rev.  A.  C.  Ormonde,  in  the 
shape  of  a  bank  note  for  $1,000.  The  gift  was  sent  the  pastor  in  a  plain 
envelope.  The  first  gift,  which  was  for  $10,000,  was  made  last  Christ- 
mas, when  a  check  for  that  amount  was  dropped  into  the  collection 
plate  at  the  morning  services.  The  name  of  the  benefactor  is  known  to 
only  two  persons,  and  will  not  be  given  the  public,  according  to  present 
plans. — News  Item. 

The  largest  amount  of  money}  ever  placed  in  a  collection  plate  in  a 
Brooklyn  Church  was  that  received  yesterday  in  St.  Paul's  Protestant  Epis- 
copal Church,  when  a  certified  check  for  $100,000  was  contributed.  The 
check  was  given  along  with  a  large  quantity  of  silver,  gold,  and  greenbacks 
to  the  aggregate  of  $1,000.  Announcement  of  the  gift  of  the  $100,000 
certified  check  was  made  by  the  Rev.  Andrew  Chalmer  Wilson.  He  said 
the  check  was  for  an  endowment,  and  for  the  present  at  least  the  donor 
asked  that  his  name  be  withheld. — News  Item. 

The  insertion  at  Washington,  Pa.,  of  an  advertisement  in  a  local 
paper  that  there  had  been  found  in  the  collection  plate  of  the  Roscoe 

105 


GEMS  OF  THOUGHT  ON  TITHING 

Methodist  Episcopal  Qiurch,  near  here,  after  the  services  last  Sunday 
night,  a  $io,ooo-bill,  developed  the  fact  that  the  Church  officers  think  the 
donor  made  a  mistake.  The  yearly  collections  of  the  Church  do  not 
average  much  more  than  this  amount,  and  the  officials  in  the  advertise- 
ment say  they  will  return  the  money  to  the  owner  if  he  wishes  it  and 
can  prove  he  inadvertently  dropped  it  into  the  plate. — News  Item. 

Surprises  like  the  above  are  not  infrequent  in  tithing 
Churches.  In  a  Baptist  church  in  Indiana  recently  two  checks 
for  $5,000  each  were  placed  on  the  collection  plate  by  two  of  its 
members  who  evidently  recognize  their  stewardship,  and  believe 
in  honoring  God  with  their  substance. 

In  a  Methodist  Church  in  Toronto,  with  a  membership  of  550,  com- 
posed largely  of  wage-earners,  the  contribution  to  the  General  Missionary 
Fund  for  the  year  ending  June  i,  1907,  was  $820.  Of  this  amount  34 
tithers  gave  $300.75,  being  an  average  of  $8.84  per  tither.  The  non-tithers, 
representing  516  members,  contributed  $519.25,  an  average  of  $1  per 
member.  These  facts  speak  for  themselves.  The  Bible  plan  of  finance 
is  superior  to  every  other  method. 

Let  the  tithing  system  become  general  throughout  our  Churches,  and 
the  Missionary  Fund,  with  all  other  Church  finances,  would  exhibit  most 
astonishing  increases. — Christian  Steward. 

Several  years  since,  some  gentlemen  in  the  Second  Presbyterian 
Church  of  Henderson,  Ky.,  resolved  to  tithe;  and,  after  two  years'  trial, 
they  concluded  they  could  not  afford  (pecuniarily)  not  to  tithe.  A  mem- 
ber of  a  neighboring  Church,  some  years  after  this,  began  tithing,  and 
thereafter  became  financially  embarrassed.  His  debts  were  pressing,  his 
business  depressed.  It  looked  as  if  he  could  not  spare  a  cent,  but  he  was 
convinced  the  tithe  was  right,  and  determined  he  would  keep  it  up.  Daily 
the  tenth  was  laid  aside.  All  the  Church  demands  were  paid  promptly 
out  of  it,  and,  like  the  widow's  cruse  of  oil,  it  failed  not.  Soon  the  fund 
swelled  so  that  it  was  transferred  to  the  bank.  The  debts  melted  away 
like  a  morning  fog,  the  tithe  was  not  missed,  and  the  bread  cast  upon  the 
waters  returned  a  hundred-fold.  A  number  of  such  instances  might  be 
given.  If  you  are  incredulous  of  this,  as  Philip  said  to  Nathanael,  "Come 
[try  it]  and  see."  The  trial  can  do  you  no  harm.  It  will,  at  least,  bring 
system  into  your  finances.  You  will  know  what  you  make,  and  what  you 
are  spending,  and  this  will  bring  about  a  close  scrutiny  of  the  expense 
account,  which  will  save  much  more  than  the  tenth  laid  by. — Judge  Hobson. 

Mr.  F.  J.  Michel,  Executive  Secretary  of  the  Laymen's  Missionary 
Movement,  Chicago,  writes  the  author  under  date  of  December  3,  1910: 
"I  inclose  the  following  little  story  which  I  picked  up  on  the  train  this 

106 


GEMS  OF  THOUGHT  ON  TITHING 

morning,  from  a  pastor's  own  experience.     I  can  give  you  both  name  and 
place  if  any  one  should  desire  verification  of  the  story." 

A  PASTOR'S  EXPERIENCE. 

A  washer-woman  whose  husband  was  a  drunkard  had  five  children, 
and  was  obliged  to  support  the  family,  he  spending  his  money  in  the 
saloon. 

After  a  sermon  on  tithing,  she  asked  her  pastor  if  it  was  her  duty 
to  tithe.  Realizing  her  struggle,  the  question  staggered  him  for  just  a 
moment,  but  he  said  "Yes."  She  replied,  "It  is  very  unkind  of  you  to 
say  it,"  and  turned  away  displeased.  She  went  home  greatly  disturbed 
and  unable  to  enjoy  her  dinner.  Finally  she  arose,  hunted  for  an  old 
mite  box  in  a  bureau,  placed  it  on  the  mantel,  and  announced  to  the  fam- 
ily her  decision  to  tithe  her  meager  income.  Her  husband  objected,  but 
she  replied  with  an  earnestness  which  did  not  characterize  her  usual  atti- 
tude toward  him,  "You  shut  up,  you  good-for-nothing  drunken  husband 
of  mine,  who  spends  nine-tenths  of  his  earnings  in  the  saloon;  you  will 
have  nothing  to  say  about  this." 

Within  nine  months  her  husband  and  three  of  her  children  were  bap- 
tized into  the  Church,  and  the  net  earnings  of  the  family  available  for  the 
support  of  the  house  increased  from  the  small  amount  she  could  earn  over 
the  wash  tub  to  over  $28  a  week. 

"Twenty  years  ago  I  resolved  to  give  one-tenth  of  my  salary  to  God. 
Less  than  two  months  after  making  this  resolution  my  salary  was  in- 
creased by  a  sum  larger  than  that  which  I  had  promised  to  give,  and 
before  the  year  was  out  God's  call  had  come  to  me,  and  I  had  gone  as  a 
missionary  to  the  foreign  field,  although  at  the  time  of  making  the  reso- 
lution I  had  no  thought  of  such  being  my  life  work. — A  Missionary  of 
the  W.  M.  Society. 

Boston  Smith  (evangelist  and  tither)  was  equal  to  the  occasion,  and 
on  condition  that  this  pastor  would,  to  the  best  of  his  ability,  every  three 
months,  present  the  work  and  claims  of  one  of  the  denominational  soci- 
eties, he  promised  to  make  up  every  cent  that  might  be  due  on  the  brother's 
salary  at  the  end  of  the  year.  The  proposition  was  agreed  to.  At  the  end 
of  the  year  the  two  met  at  the  Association  meeting,  when  instead  of  Bos- 
ton Smith  being  called  upon  to  make  up  a  deficiency  in  the  pastor's  salary, 
this   testimony   was   given : 

"I  have  been  a  pastor  for  twenty  years,  and  never  has  my  salary 
been  paid  so  promptly  as  during  the  past  year.  My  Church  does  not 
owe  me  a  cent,  and  better  than  that,  there  is  a  most  delightful  missionary 
atmosphere  prevailing  among  my  people.  I  never  had  so  many  baptisms 
in  any  single  year  in  my  ministry.  My  people  very  generally  have  estab- 
lished a  Lord's  treasury  in  their  homes;  so  has  their  pastor." — Dr.  Cook. 

107 


GEMS  OF  THOUGHT  ON  TITHING 

The  First  Methodist  Episcopal  Church,  Shelbyville,  Ind.,  wHI  serve 
as  another  example  of  what  may  be  done  both  financially  and  spiritually 
in  promoting  the  cause  of  Christ.  When  the  Official  Board  went  into 
session  in  May,  1902,  on  motion,  the  tithing  system  was  adopted  as  a 
part  of  the  financial  plan  of  the  Church.  No  effort  was  made  to  force 
this  system  upon  the  membership,  but  all  who  would  were  urged  to  adopt 
it.  Those  who  preferred  to  pay  in  the  old  way  were  permitted  to  do  so. 
The  eff'ect  of  this  new  plan  upon  the  finances  of  the  Church  may  be  seen 
in  part  from  the  following  figures,  there  being  a  membership  of  about 
seven  hundred  and  about  fifty  tithers :  Total. 

Missions.  Benevolences. 

First  year   $700  $1,9^4 

Second  year  1,224  2,471 

Third  year   1,840  4,857 

Fourth  year   2,1 15  5,874 

Fifth  year  2,500  6,673 

Sixth  year    2,150  6,743 

Seventh  year    4453  10,263 

This  Church  is  alive  spiritually,  receiving  new  members  by  the  scores 
each  year. 

In  the  Memorial  Presbyterian  Church,  Indianapolis,  Ind.,  seven 
members  began  to  tithe  in  1901  by  bringing  the  whole  tithe  into  the 
storehouse.  By  the  end  of  the  year  they  had  twenty-seven  tithers,  and 
now  they  have  seventy-five  in  a  membership  of  600.  The  result  last  year 
was  that  without  any  of  the  modern  scheming  to  raise  money  they  laid 
on  the  plates  at  the  regular  Sunday  offerings  the  sum  of  $6,700 !  The 
pastor  says,  "It  is  purely  a  religious  movement,  based  on  the  Bible  and 
common  sense,  and  is  accorded  the  respect  of  the  community.  Tithing 
has  been  friendly  to  the  spiritual  life  in  those  that  practice  it.  It  goes 
on  quietly  and  steadily.  Not  a  great  deal  is  said  about  it  in  the  Church. 
It  is  a  religious  impulse.  An  atmosphere  is  about  it  such  as  belongs  to 
secret  prayer." 

The  Church  treasurer,  Mr.  W.  D.  Allison,  writes,  some  years  later, 
of  Memorial   Presbyterian  Church : 

"There  are  now  about  one  hundred  members  of  our  Church  enrolled  as 
tithers.  There  are  over  seven  hundred  members  of  the  Church,  and  this 
band  of  tithers  contribute  as  much,  if  not  more,  than  all  the  rest  of  the 
membership  of  the  Church.  It  is  a  problem  that  will  solve  the  financial 
difficulties  of  the  Christian  Church  if  the  Church  people  will  only  adopt 
this  method  of  financing  the  Kingdom.  Our  people  who  have  tried  the 
tithing  plan  are  very  happy  in  the  experience  they  have  had  and  feel  that 
it  is  the  true  Biblical  plan  of  financing  the  Kingdom.     Our  Church  is  not 

108 


GEMS  OF  THOUGHT  ON  TITHING 

a  wealthy  one,  and  is  composed  mostly  of  the  common  people,  many  of 
them  men  of  moderate  means,  but  during  the  year  we  raise  from  $12,000 
to  $14,000  for  the  expenses  of  the  Church,  missions,  and  benevolences." — 
G.  L.  Wharton. 

The  following  notable  advance  was  made  in  support  of  Missions  in 
San  Diego  District,  Southern  California  Methodist  Episcopal  Conference, 
as  a  result  of  recognizing  the  tithe  plan : 

"In  1905  about  6,000  members  paid  $7,300  for  Home  and  Foreign  Mis- 
sions. We  thought  this  was  the  high-water  mark.  I  was  appointed  Mis- 
sionary Secretary  of  the  district,  January  28,  1906.  By  preaching  the 
'Gospel  of  the  Tithe'  (storehouse  idea)  instead  of  a  regular  missionary 
sermon  in  about  one-half  of  my  forty-two  Churches,  and  distributing  about 
7,000  of  our  seven  kinds  of  tithe  tracts,  three  of  these  all  Scripture,  the 
Spirit  of  God  brought  the  missionary  offering  up  to  $10,309;  a  gain  of 
$3,009,  or  over  forty  per  cent  increase  in  eight  months. 

"The  second  year  I  could  not  present  the  subject  much  in  the  district, 
but  God  so  greatly  blessed  the  faithful  seed-sowing  of  the  former  year 
that  the  missionary  offering  was  $15,900,  or  $2.51  per  member,  or  a  gain 
of  $5,591,  or  an  increase  of  ninety-five  per  cent  in  one  year  and  eight 
months. 

"My  District  Superintendent,  introducing  me,  said,  "This  is  the  foun- 
dation of  the  whole  business,'  and  in  his  annual  report  to  Conference 
called  me  'The  Apostle  of  Tithing.' 

"That  year  my  Conference  averaged  $4  a  member — for  men,  women, 
and  children — for  Home  and  Foreign  Missions,  including  the  women's 
societies.  In  September,  1909,  the  old  ministers'  claims  were  $18,000. 
For  the  first  time  we  were  able  to  pay  this  in  full,  leaving  a  balance  on 
hand  of  $676,  and  besides  raised  an  Endowment  Fund  of  $158,000,  and 
for  all  purposes  the  Conference  raised  over  $700,000. 

"Thus  you  see  how  wonderfully  God  pours  out  His  Spirit  upon  this 
His  divine  plan  and  makes  it  work  wonderfully,  both  spiritually  and  finan- 
cially, when  it  is  prayerfully  and  earnestly  followed  with  the  approval 
and  help  of  Conference  leaders  and  the  ministers. — Frederick  P.  Sigler." 
Dated  Topeka,  Kan.,  Sept.  16,  1910. 

The  Statistical  Tables,  prepared  by  one  of  our  elders,  I  regard  as  of 
the  highest  value,  since  but  a  glance  at  the  Minutes  of  the  General  As- 
sembly will  convince  any  one  that  the  Presbyterian  Church  (North)  is 
not  growing  in  the  grace  of  giving.  Whereas  thirty  years  ago  we  con- 
tributed to  all  causes  $20.7  per  capita,  we  contributed  in  1902  but  $16.34, 
and  this  is  in  a  year  of  unexampled  prosperity.  We  can  as  a  nation  show 
larger  harvests,  more  productive  mines,  and  a  vastly  increased  commerce, 
but  as  a  Church  we  Presbyterians  must  confess  to  a  dwindling  beneficence, 
which  was  never  by  any  means  too  large.     We  are  overfond  of  saying 

109 


GEMS  OF  THOUGHT  ON  TITHING 

that  our  contributions  to  Home  and  Foreign  Missions  aggregates  more 
than  $2,000,000  a  year,  but  we  do  not  so  often  call  attention  to  the  fact 
that  for  the  conversion  of  a  world  we  give  only  $2  per  member. — H.  D. 
Jenkins. 

We  could  obtain  the  testimony  of  many  who  are  tithing  and  even 
giving  more  to  the  Lord's  cause,  who  will  testify  that  the  Lord  is  wonder- 
fully blessing  them,  both  temporally  and  spiritually.  Many  adopted  the 
plan  in  their  childhood  or  youth.  How  true,  "The  liberal  soul  shall  be 
made  fat,"  and  "It  is  more  blessed  to  give  than  to  receive!"  To-day  if 
the  Lord's  people  would  bring  in  their  tithes  the  means  would  be  abun- 
dant to  carry  the  gospel  to  every  creature  and  to  every  land,  and  the 
finite  mind  can  not  comprehend  the  spiritual  activity  that  would  abound 
among  His  people.  Let  us  comprehend  more  fully  our  duty  to  God  and 
man  and  be  faithful  with  the  "mammon  of  unrighteousness"  entrusted  to 
us. — The  Missionary  Visitor. 

I  could  give  pages  from  poor  and  rich,  men  and  women,  business 
men,  preachers,  professors,  college  presidents,  manufacturers,  farmers, 
traders,  students,  missionaries,  secretaries,  clerks,  lawyers,  physicians, 
school  teachers,  etc.,  and  from  one  and  all  there  has  come  a  unanimous 
testimony  in  favor  of  the  practice  of  the  tithe  system.  I  should  think, 
from  one  cause  or  another,  there  would  have  been  failure  with  some. 
I  have  met  several  persons  in  my  life  who  have  said  that  they  had  tried 
faith,  repentance,  and  baptism,  and  it  did  no  good  and  they  had  to  quit. 
Their  exceptional  cases  did  not  make  me  think  any  the  less  of  true  faith, 
repentance  and  baptism.  I  have  found  one  unbroken  testimony  concern- 
ing the  practice  of  the  tithe.  A  business  man  in  Chicago  has,  since  1876, 
sent  out  pamphlets  to  thousands  of  ministers  and  millions  of  laymen  in 
which  was  printed  the  following  statement :  "My  belief  is  that  God  blesses, 
in  temporal  and  spiritual  things,  those  who  honor  Him  by  setting  aside  a 
stated  portion  of  their  income  for  His  service.  I  have  never  known  one 
exception.  Have  you?"  This  is  an  appeal  to  experience,  than  which 
there  is  no  higher  evidence  in  business  affairs. — G.  L.  Wharton. 

John  Wesley,  when  in  the  first  year  of  his  ministry  he  received  $150, 
lived  on  $140  and  gave  $10 ;  the  next  year  receiving  $300,  he  still  lived 
on  the  same  amount  and  gave  $160;  and  so  throughout  his  fifty  years  of 
service  he  continued  to  contribute  on  the  same  generous  scale,  his  gifts 
aggregating,  it  is  estimated,  well-nigh  $150,000.  The  steady  increase  of 
his  income  demonstrates  the  truth,  that  "he  that  soweth  bountifully  shall 
reap  also  bountifully."   (2  Cor.  9:6.) 

William  Carey  said  that  his  business  was  to  serve  God,  and  he  cob- 
bled shoes  to  pay  expenses.  When  his  salary  was  $500  he  lived  on  half 
that  amount  and  gave  the  other  half  to  carry  on  the  work;  when  in  later 

1 10 


GEMS  OF  THOUGHT  ON  TITHING 

year,  as  Professor  of  Oriental  Languages  in  the  Fort  William  College, 
Calcutta,  he  received  $7,Soo,  he  spent  no  more  upon  himself  than  before, 
and  gave  away  the  remainder. 

Some  of  the  society  people  in  Philadelphia  gave  a  "charity  ball"  for 
the  benefit  of  the  hospitals  in  that  city.  The  Philadelphia  Hospital  and  the 
Episcopal  Hospital  accepted  their  share  from  this  entertainment,  but  the 
Presbyterian  Hospital  refused  its  share,  $2,500,  on  the  ground  that,  as  the 
Presbyterian  Church  opposed  dancing  among  other  amusements,  the  Church 
hospital  could  not  take  funds  raised  through  this  means.  Such  a  howl  of 
surprise  and  indignation  as  went  up !  As  far  as  I  remember,  all  the  daily 
papers,  and  every  one  of  my  acquaintances,  pronounced  the  action  "nar- 
row," "bigoted,"  "fanatical,"  etc.  "Never,  O !  never  again,  would  such  an 
institution  receive  a  penny  from  an  outraged  public."  I  took  the  ground 
that  the  officers  of  the  hospital  were  absolutely  correct  in  the  stand  they 
had  taken,  there  being  no  other  course  open  to  them  under  the  circum- 
stances, and  that  they  would  lose  nothing.  Every  one  said,  "You  '11  see." 
We  did  see. 

In  a  few  days  the  following  announcement  and  letter  appeared  in  the 
daily  papers : 

"Substantial  Approval. 

"The  Board  of  Trustees  of  the  Presbyterian  Hospital  were  surprised 
and  gratified,  yesterday  to  receive  a  check  for  $3,000,  which  the  donor  pre- 
sented as  a  token  of  his  appreciation  of  the  course  taken  by  the  trustees 
in  refusing  the  offer  of  the  charity  ball  managers." 

Following  is  the  letter  accompanying  the  check : 
"Mr.  John  D.  McCord,  Treasurer  of  the  Presbyterian  Hospital  in  Phila- 
delphia : 

"Dear  Sir, — I  observe  that  one  hospital  has  decHned  a  sum  of  $2,500 
on  principle.  Believing  that  it  should  not  suffer  loss  for  maintaining  prin- 
ciple, enclosed  please  find  my  check  for  $3,000,  $2,500  in  lieu  of  the  sum 
it  did  not  receive,  and  $500  being  a  premium  for  adhering  to  principle. 
If  not  adverse  to  the  interests  of  the  hospital,  I  should  like  this  sum  of 
$3,000  added  to  the  principal  of  the  permanent  funds  of  the  hospital,  so 
that  principle  and  principal  may  go  together.  Truly  yours, 

"John  B.  Austin." 

Verily,  "I  could  have  thrown  my  hat  over  the  steeple."  Long  live 
Bro.  Austin  and  the  trustees  of  the  Philadelphia  Hospital,  say  I,  and  may 
their  tribe  increase !  Wishing  you  every  success  in  your  sturdy  stand  for 
the  things  that  are  pure,  lovely,  and  of  good  report,  I  remain,  yours  very 
truly,  C.  C.  Smith,  in  Herald  and  Presbyter,  April  19,  191 1. 

"A  man  may  give  without  loving,  but  he  can  not  love  without  giving." 

I  will  place  no  value  on  anything  I  have  or  may  possess  except  in 
relation  to  the  Kingdom  of  Christ. — David  Livingstone. 

Ill 


CHAPTER  VIII 

HOW  ESTIMATE  THE  TITHE? 

Prayer  of  the  Churchman's  Tithe  Club  at  Omaha,  Neb.:  *'0 
Almighty  God,  who  alone  canst  order  the  unruly  wills  and  af- 
fections of  sinful  men,  grant  unto  Thy  people  that  they  may  love 
the  thing  that  Thou  commandest,  and  desire  that  which  Thou  dost 
promise ;  and  more  especially  let  it  be  so  in  the  holy  obligation  of 
paying  tithes,  that  they  may  both  perceive  and  know  what  portion 
of  their  substance  they  ought  to  give  to  Thee,  and  also  may  have 
grace  and  power  faithfully  to  fulfill  the  same  through  Jesus 
Christ  our  Lord.     Amen." 

Under  the  methods  wdiich  obtain  in  our  Churches  where  tith- 
ing is  not  observed  there  has  been  little  need  of  the  usual  inquiry, 
"How  am  I  to  know  what  my  tithe  will  be?"  The  prevalent 
fixed  pledge  plan  now  long  in  use,  and  which  we  think  is  becom- 
ing more  and  more  unpopular  as  tithing  is  better  understood,  has 
left  the  amount  given  open  to  every  mood  or  caprice  of  the  donor. 
The  weekly  pledges  are  taken  in  order  to  meet  the  budget  of 
current  expenses  of  the  Church,  and  are  made  with  that  end 
mainly  in  view.  Whatever  the  subscriber  may  be  able  to  spare 
from  his  loose  change  will  be  later  given  to  benevolences. 

"I  knew  an  illustration  a  little  while  ago,"  said  Samuel  P. 
Capen  at  the  recent  Laymen's  Congress  at  Chicago,  "where  a 
man  was  deeply  stirred  and  made  up  his  mind  that  he  would 
give  a  certain  large  sum  of  money,  but  he  delayed  about  it ;  then 
he  met  some  friends ;  then  he  went  away ;  and  then  he  had  some 
dinners,  and  he  cut  his  thought  down  one-half;  and  then  he  cut 
it  down  a  quarter ;  and  by  and  by  he  cut  it  down  to  nothing.  The 
trouble  was  he  did  n't  act  at  once,  and  he  lost  his  chance." 

112 


GEMS  OK  THOUGHT  ON  TITHING 

Similar  illustrations  could  be  cited  in  nearly  every  Church  in 
the  land.  This  would  not  be  so,  says  R.  L.  Davidson,  if  men 
would  consider  "that  the  first  obligation  of  the  debtor  is  to  the 
creditor  who  has  furnished  him  with  his  working  capital,  without 
which  he  could  not  engage  in  business.  Therefore  the  steward's 
first  obligation  is  to  God,  who  has  furnished  him  with  his  work- 
ing capital,  in  the  way  of  brains  and  brawn  and  material  wealth, 
without  which  he  could  not  meet  the  smallest  claim  upon  him.  It 
is  to  the  interest  of  all  of  his  other  creditors  that  he  keep  on 
good  terms  with  God.  He  ought  to  prefer  Him  above  all  other 
creditors."  Tithing  will  help  any  one  to  meet  his  obligations  to 
God  without  these  worries,  and  it  will  give  him  pleasure  to  pay 
his  tithe  regularly  and  reverently  into  the  Church. 

"How  much  ow^est  thou? 

For  years  of  tender,  watchful  care: 
A  father's  faith,  a  mother's  prayer — 
How  much  owest  thou? 

"How  much  owest  thou? 

O  child  of  God  and  heir  of  heaven, 
Thy  soul  redeemed,  thy  sins  forgiven — 
How  much  owest  thou? 

Thomas  Kane  is  quoted  as  saying:  "I  do  not  believe  that 
ministers  have  any  right  to  permit  any  man  to  think  that  he  is  a 
Christian  or  safe  for  Heaven  if  his  so-called  religion  finds  ex- 
pression only  in  talking  and  praying.  Neither  have  they  any 
right  to  refrain  from  warning  all  such  professing  Christians  that 
the  so-called  giving  at  the  rate  of  two  or  three  cents  a  month  to 
the  causes  nearest  to  Christ's  heart,  home  and  foreign  missions, 
is  either  conscious  or  unconscious  hypocrisy."  When  Mr.  Kane 
penned  these  words  he  was  not  far  from  the  thought  of  the 
Master  who  said,  "If,  therefore,  ye  have  not  been  faithful  in  the 
unrighteous  mammon,  who  will  commit  to  your  trust  the  true 
riches?  And  if  ye  have  not  been  faithful  in  that  which  is  an- 
other man's  who  shall  give  you  that  which  is  your  own?"  (Luke 
i6:  II,  12). 

8  113 


GEMS  OF  THOUGHT  ON  TITHING 

Does  not  the  Bible  teach  that  all  that  we  have  belongs  to 
God?  "Yes,"  says  Dr.  Aitchison,  answering  this  question,  "but 
not  in  the  sense  in  which  the  tithe  belongs  to  Him.  We  have 
avoided  this  question  in  the  previous  discussion  because  there  is 
need  of  a  definite  message  which  will  stir  the  Church  to  see  her 
duty  regarding  the  tithe.  Many  are  free  to  admit  that  'all  belongs 
to  God'  and  keep  it  for  themselves.  Whereas  the  man  who  with- 
holds the  tithe,  withholds  that  which  is  not  his  but  'is  holy  unto 
the  Lord.'  " 

In  another  chapter  we  gave  the  testimonies  of  numbers  of 
Churches  and  individuals  who  have  found  great  joy  and  success 
in  tithing.  The  promises  of  blessing  from  the  Father  of  all  were 
sure  to  these  people,  as  they  will  be  to  all  who  honor  Him  with 
the  firstfruits  of  their  incomes.  In  no  other  duty  commanded  or 
promise  of  blessing  resulting  does  God  challenge  us  to  test  Him  as 
in  this.  We  recommend  that  those  whose  faith  is  not  strong 
enough  for  unconditional  surrender,  but  who  are  willing  to  accept 
God's  challenge  for  a  year  and  prayerfully  observe  His  leadings, 
that  they  do  not  hesitate  to  do  so.  Seldom  do  any  such  ever 
recede  from  the  covenant.  There  is  something  about  tithing  that 
the  child  of  God  needs  much  more  than  merely  to  see  the  results 
accruing  to  the  treasuries  of  the  Lord's  house.  The  latter  are 
incidental.  God  wants  the  life  as  well  with  the  full  consecration 
of  time  and  talent.  Tithing  helps  every  child  of  God  to  a  fuller 
consecration  and  richer  Christian  experience. 

One-tenth  of  ripened  grain,  One-tenth  of  loom  and  press, 

One-tenth  of  tree  and  vine,  One-tenth  of  mill  and  mine, 

One-tenth  of  all  the  yield  One-tenth   of   every  craft 

From  ten-tenths  rain  and  shine.  Wrought  out  by  gifts  of  Thine. 

One^tenth  of  lowing  herds  One-tenth  of  glowing  words 

That  browse  on  hill  and  plain.  That  glowing  dollars  hold, 

One-tenth   of   bleating   flocks  One-tenth  of  written  thoughts 

For  ten-tenths  shine  and  rain.  That  turn  to  shining  gold. 

One-tenth  of  all  increase  One-tenth!  and  dost  Thou,  Lord, 

From   counting-room   and   mart,  But   ask  this  meager   loan. 

One-tenth  that  science  yields.  When  all  the  earth  is  Thine, 

One-tenth  of  every  art.  And  all  we  have  Thine  own? 

— The  Churchman. 
114 


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5  3        "S 


115 


GEMS  OF  THOUGHT  ON  TITHING 

The  table  on  the  preceding  page,  based  upon  the  Scriptural 
method  of  the  tithe  so  far  as  the  first  tenth  of  income  is  concerned, 
may  be  helpful.  It  had  the  approval  of  the  General  Assembly  of 
the  Presbyterian  Church,  1895,  and  the  Presbytery  of  Chicago, 
Synod  of  Illinois.  Free-will  offerings  toward  outside  objects  of 
charity  or  benevolence  are  not  hindered  by  adherence  to  the  sched- 
ule. We  know  of  many  who  are  giving  a  tenth  above  the  tithe 
toward  hospitals,  Y,  M.  C.  A.,  and  other  Christian  institutions, 
which  are  in  a  true  sense  arms  of  the  Church.  Free-will  offerings 
beyond  the  tithe,  however,  can  not  be  extensively  expected  among 
the  poor  with  the  care  of  large  families  upon  them,  but  out  of  the 
surplus,  above  living,  of  those  in  better  circumstances  these  should 
be  freely  and  voluntarily  made.  In  these  and  not  in  the  tithe, 
which  is  "holy  unto  the  Lord,"  is  the  voluntary  principle  empha- 
sized by  our  Master  when  He  said,  "these  (to  tithe)  ought  ye 
to  have  done  and  not  leave  the  other  (acts  of  "justice,  mercy,  and 
faith,"  or  as  Luke  has  it,  "judgment  and  the  love  of  God")  un- 
done." In  these  latter  is  the  voluntary  principle  not  narrowed  to 
a  second  or  third  tithe,  as  in  the  old  law,  but  like  John  Wesley 
we  may  consecrate  all  above  our  living  to  God  in  acts  of  "justice, 
mercy,  and  faith." 

These  words  may  fall  into  the  hands  of  some  who  have  no  need  to 
save,  who  have  capital  enough  and  ample  provision  for  all  their  wants 
and  for  those  who  come  after  them  also.  To  them  let  it  be  said  in  all 
kindness,  in  the  name  of  Him  who  giveth  us  all  things  richly  to  enjoy, 
Give  according  to  your  means,  or  He  whom  you  offend  by  failure  therein 
may  make  your  means  according  to  your  giving. — Dr.  John  Hall. 

We  smile  at  the  little  English  boy  who  devoted  one  of  the  two  six- 
pences given  him  on  a  holiday  to  the  heathen,  and  on  losing  one  of  them, 
congratulated  himself  on  the  fact  that  it  was  the  one  he  had  devoted  to 
the  heathen.  But  do  we  not  charge  losses  in  precisely  the  same  way  to 
the  Lord?  "Time  is  money,"  say  business  men.  Well,  in  the  matter  of 
time,  you  give  a  seventh  to  the  Lord,  and  as  much  more  as  you  can  in 
the  closet,  family,  prayer-meeting,  and  Christian  service,  and  you  find 
it  better  to  have  six-sevenths  for  yourself  and  one-seventh  for  God  than 
the  whole  for  yourself.  Why  not  do  so  with  money — one-tenth  at  least 
to  Him,  and  as  much  more  as  you  can — and  you  will  find  the  nine-tenths 
for  yourself  better  than  the  whole  for  self,  for  God's  blessing  hallows 
and  conserves  the  remainder. — Dr.  John  Hall. 

116 


GEMS  OF  THOUGHT  ON  TITHING 

We  have  this  from  Wesley's  sermon  on  "The  Use  of  Money:"  "Gain 
all  you  can.  Save  all  you  can.  Give  all  you  can.  You  are  a  steward ; 
therefore  provide  modestly  for  your  own  wants,  and  give  the  surplus.  Do 
not  stint  yourself  to  this  or  that  proportion.  Render  unto  God,  not  a 
tenth,  not  a  third,  not  a  half;  but  all  that  is  God's,  so  that  you  may  give 
a  good  account  of  your  stewardship."     Wesley  lived  as  he  preached. 

And  now  with  another  testimony  (for  young  men  especially),  we  shall 
submit  the  question  to  your  faith  in  the  unceasing  faithfulness  of  God. 
Early  in  life  a  well-known  Eastern  merchant  took  Jacob's  pledge,  "Of  all 
that  Thou  shalt  give  me  I  will  surely  give  the  tenth  unto  Thee." 

He  directed  his  clerk  to  open  an  account  with  D.  P.  J.  (Old  Patriarch 
Jacob)  and  to  credit  to  it  one-tenth  of  all  the  profits  of  the  concern.  His 
success  was  one  of  the  wonders  of  the  land,  and  O.  P.  J.'s  account 
amounted  at  tens  of  thousands ;  and  when  the  merchant  was  asked  how 
he  could  give  such  large  sums  he  said,  "I  do  n't  give  anything :  it  is  the 
Lord's  money." — Mr.  Rigby  in  "Tithe  Terumoth." 

We  say  one-tenth,  at  least,  for  five  reasons :  First,  it  was  the  practice 
of  nearly  all  the  nations  of  antiquity,  who  probably  received  it  by  tradi- 
tion from  primitive  man,  and  he  from  God ;  second,  it  was  the  divinely 
approved  practice  of  the  Patriarchal  Church;  third,  God  commanded  the 
Jewish  Church  to  observe  it  as  a  law ;  fourth,  Christ  did  not  repeal  the 
law,  but,  rather,  confirmed  it;  fifth,  whether  binding  as  a  statute  or  not, 
it  is  the  only  rule  God  ever  gave  on  the  subject,  and  no  man  can  invent 
a  better. — C.  W.  Winchester,  D.  D. 

God  requires  that  each  steward  shall  settle  with  Him  on  the  same 
basis.  "As  God  hath  prospered,"  is  the  divine  rule.  God  has  never  re- 
quired of  His  stewards  less  than  one-tenth  of  their  increase.  This  law 
does  not  smell  of  the  smoke  of  Sinai,  but  antedates  Moses  hundreds  of 
years  and  is  based  upon  the  inherent  relationship  of  God  and  His  stew- 
ards. The  law  of  Moses  was  given  to  define  this  relationship  and  to 
regulate  the  conduct  of  stewards  toward  their  Lord  and  Master.  This 
demand  is  not  excessive.  Borrowers  pay  ten  per  cent  interest  for  the  use 
of  money,  and  tenants  pay  one-third  of  their  crop  for  the  use  of  the 
ground  and  still  prosper.  One-tenth  from  God's  stewards  is  far  more 
reasonable  than  one-third  from  the  tenant.  The  landlord  furnishes  noth- 
ing but  the  land,  while  God  not  only  furnishes  the  land,  but  the  seed,  and 
the  sunlight,  and  the  moisture,  and  the  horses  and  the  plows,  and  the 
very  life  and  strength  of  His  stewards.  Men  labor  six  days  and  give 
God  the  seventh,  and  prosper  more  than  when  they  labor  the  full  seven 
days.  Nine-tenths  of  our  income  with  God's  blessing  is  better  than  ten- 
tenths  without  it. 

God  requires  that  each  steward  shall  make  settlement  with  Him  each 

117 


GEMS  OF  THOUGHT  ON  TITHING 

week.  "Every  one  of  you"  is  the  divine  injunction.  The  boys,  the  girls, 
the  husbands,  the  wives,  the  rich,  the  poor,  are  all  included  in  this  com- 
mand. The  husband  can  not  give  for  the  wife,  nor  the  parents  for  the 
children  any  more  than  they  can  believe  and  go  to  heaven  for  them. 

Not  all  of  God's  stewards,  as  the  merchant  and  the  farmer,  may  be 
able  to  make  full  settlement  each  week,  but  they  can  approximate  it  ac- 
cording to  their  best  judgment  and  then  make  final  settlement  at  the  end 
of  the  year,  when  invoice  has  been  taken  and  all  accounts  audited. — R. 
L.  Davidson. 

Promptness,  indeed,  is  often  a  part  of  economy.  He  gives  twice  who 
gives  promptly.  The  fire-extinguisher  used  at  once  makes  unnecessary 
the  engine,  whose  floods  sometimes  are  as  destructive  as  flame.  In  rais- 
ing a  heavy  weight,  an  ounce  of  added  pressure  at  a  critical  moment  is 
worth  more  than  many  pounds  applied  later.  Dr.  Wilson,  while  at  Bath, 
heard  of  a  worthy  minister  who  was  in  great  need.  He  gave  a  friend 
£$0,  asking  him  to  convey  it  to  the  minister. 

"Yes,"  said  the  friend,  "in  the  morning." 

"No,"  said  Dr.  Wilson,  "to-night.  Think  of  what  importance  a  good 
night's  rest  may  be  to  that  poor  man." — Phillip  S.  Moxom,  D.  D. 

Is  it  fair  to  apply  the  same  rule  to  rich  and  poor?  The  obligation  to 
give  at  least  a  tenth  is  binding  on  all  alike ;  the  poor  should  not  give  less, 
but  the  rich  ought  to  give  much  more.  The  difference  comes  in  the  amount 
given,  over  and  above  the  tenth,  which  will  necessarily  be  determined  by 
the  ability  as  well  as  the  willingness  of  the  giver.  The  true  gauge  of  giving 
is  not  the  amount  given,  but  rather,  what  remains.  "Many  that  were  rich 
cast  in  much,"  but  as  the  Master  noted  "how  the  people  cast  money  into 
the  treasury,"  His  verdict  was,  that  the  "poor  widow  cast  in  more  than 
all,"  because  they  gave  "of  their  superfluity,"  but  she  "of  her  want,  all 
that  she  had,  even  all  her  living.     (Mark  12:41-44.) 

On  what  basis  am  I  to  reckon  the  proportion  to  be  given?  On  the 
net  income.  Whether  your  capital  is  in  money,  or  property,  or  brains,  or 
hands,  or  in  all  these,  it  is  what  produces  income,  and  it  may  be  consid- 
ered a  gift  from  God  to  be  used  for  Him.  Commence  with  what  you 
now  have  and  put  aside  one-tenth;  do  the  same  with  all  that  you  receive, 
at  once  on  receipt  of  it,  never  drawing  on  this  fund  for  personal  use,  but 
only  for  disbursing  under  the  Lord's  direction.  You  will  probably  be 
surprised  at  your  increased  ability  to  give! — Board  of  Foreign  Missions, 
Presbyterian  Church. 

But  some  one  may  say,  "It  is  easy  for  those  who  are  earning  regular 
wages,  or  have  a  stipulated  salary,  to  adopt  such  a  system;  but  I  am  a 
farmer,  and  I  do  not  know  how  much  my  crops  may  produce;"  or,  "I  am 
in  business,  and  I  can  not  tell  how  much  I  may  gain."    But  most  persons 

118 


GEMS  OF  THOUGHT  ON  TITHING 

can  make  an  approximate  estimate  of  what  their  income  will  be;  and, 
when  the  annual  account  is  taken,  they  can  decide  definitely.  In  most 
cases  it  is  well  to  have  a  purse,  or  other  receptacle,  in  which  to  deposit 
the  money  thus  devoted,  so  that  it  may  be  at  hand  when  needed;  but 
some  persons  may  find  that  keeping  a  regular  account  of  money  devoted 
and  distributed  is  all  that  is  necessary — Rev.  Wm.  Hurlin. 

It  is  not  within  my  province  to  say  what  proportion  of  our  income  we 
should  statedly  set  apart  for  God.  The  patriarch  give  a  tenth;  and  surely 
the  noon  of  Christianity  should  not  inspire  less  benevolence  than  the 
twilight  (Gen.  28:22).  And  it  has  been  calculated  that  the  Jews  gave  in 
all  at  least  one-fifth  of  their  income  to  the  maintenance  of  their  religion. 
But  of  course  the  proportion  we  can  statedly  set  apart  for  Christ  must 
vary  with  our  circumstances.  A  man,  when  his  family  is  young,  may  be 
able  to  give  only  a  tenths  who,  when  his  expenses  are  less,  can  as  easily 
dedicate  a  fifth  or  a  third.  Let  each  be  fully  persuaded  in  his  own  mind. 
Only  let  this  principle  be  observed,  that  there  be  a  stated  proportion  given 
out  of  every  dollar,  whether  the  income  be  received  weekly  or  monthly, 
or  whether  it  be  realized  at  the  end  of  the  year.  Be  careful  to  put  the 
Lord's  money  aside.  We  must  not  trust  in  our  memories,  or  generalities. 
We  must  be  minute,  and  specific,  and  careful,  some  having  a  bag,  others 
a  box,  into  which  the  Lord's  portion  is  carefully  put ;  some  having  a  sep- 
arate banking  account;  and  all  having  some  kind  of  ledger  account,  where 
we  may  put  down  what  we  receive  and  spend  for  Christ,  that  there  may 
be  no  embezzlement,  however  inadvertent,  of  that  which  is  not  ours. — F. 
B.  Meyer. 

There  was  a  widow  in  a  city  in  this  country  who  put  into  the  col- 
lection box  an  amount  so  large  that  her  pastor  called  to  remonstrate.  He 
found  her  in  one  room  of  a  little  flat  in  a  tenement,  and  he  said,  "Madam, 
you  surely  never  meant  to  give  eight  hundred  dollars  to  foreign  missions." 
She  said :  "Why,  my  son  supports  me ;  I  have  everything  I  need,  and  of 
this  thousand  dollars  that  I  had,  if  I  had  kept  for  myself  eight  hundred 
dollars  and  only  given  two  hundred  of  it,  I  would  have  been  ashamed  to 
look  my  Master  in  the  face.  Two  hundred  is  all  I  need,  and  I  gladly  give 
the  eight.  It  is  not  mine,  it  is  not  yours.  You  must  take  it;  it  is  His." 
With  shining  face  and  with  joyous  sacrifice  she  gave  it.  How  much 
have  we  kept?  How  much  have  we  given? — George  Sherwood  "Eddy,  at 
Missionary  Congress. 

A  very  good  way  to  tithe  is  to  lay  by  the  tenth  daily  from  every 
sum  collected,  after  deducting  the  expense  of  earning  it.  This  can  be 
done  without  trouble  by  professional  men,  or  parties  working  for  wages, 
or  living  on  an  income.  Merchants  will  have  more  trouble,  but  their 
books  will  enable  them  to  learn  what  the  profit  on  their  business  is.    The 

119 


GEMS  OF  THOUGHT  ON  TITHING 

tithe  should  be  kept  separate  in  a  purse  to  itself,  and  an  account  kept  of 
what  is  paid  out  of  it.  If  this  is  practiced  systematically  for  a  short  time 
it  will  give  such  satisfaction  of  conscience  that  it  will  never  be  abandoned. 
The  writer  has  practiced  the  tithe  for  years,  and  knows  by  experience 
the  truth  of  these  things.  Conceiving  that  perhaps  the  argument  from  a 
mere  legal  standpoint,  coming  from  a  lawyer  who  is  disinterested,  and 
in  no  wise  biased  professionally  in  favor  of  the  tithe,  may  induce  some 
who  have  never  tithed  to  try  it;  he  prints  the  above,  in  the  conviction 
that  if  Christians  would  try  tithing  systematically  for  a  time,  it  would 
soon  be  generally  practiced.     Luke  6 :  38. — Judge  Hobson. 

Many  excuse  themselves  from  paying  their  tithes  because  they  are  in 
debt.  We  say  "excuse  themselves,"  for  God  does  not  excuse  them.  They 
say,  "I  can  not  pay  much  to  God's  cause;  I  am  in  debt,"  and  to  support 
their  position  they  quote  the  Scripture,  "Owe  no  man  anything  but  to 
love  one  another."  If  this  is  a  sufficient  reason  for  not  paying  their  tithes, 
these  two  things  are  apparent :  First,  they  have  violated  God's  word  in 
going  in  debt;  and  second,  they  have  a  poor  way  of  showing  their  love 
to  their  neighbor.     It  must  be  a  spurious  love  that  avoids  sacrifice. 

God  is  no  respecter,  of  persons,  and  if  we  give  as  the  Philippians 
gave,  promptly — as  soon  as  we  have  opportunity — generously,  and  re- 
peatedly, we  may  be  certain  that  our  Heavenly  Father  out  of  His  infinite 
resources  will  supply  all  our  need  according  to  the  love  wherewith  He 
loved  us  when  He  withheld  not  His  only  begotten  Son,  but  freely  offered 
Him  for  our  redemption,  and  that,  having  given  us  Flis  Son,  He  will  with 
Him  also  freely  give  us  all  things. — Rev.  S.   B.   Shaw. 

One  objection  more:  "I  shall  not  be  able  to  ascertain  what  my  tithe 
would  be.  My  business  is  so  complex,  full  of  credits,  running  accounts, 
losses  by  bad  debts,  long-running  investments,  and  the  like,  that  I  am  not 
able  to  tell  just  what  my  income  for  a  given  period  would  be."  I  see  the 
point,  and  it  is  well  taken,  but  may  I  ask  him  a  question?  Suppose  the 
law  were  reversed ;  suppose  the  Bible  ordained  that  the  Church  should  pay 
the  merchant,  the  man  with  many  irons  in  the  fire,  a  sum  of  money  equal 
to  one-tenth  of  his  net  profits  upon  being  informed  correctly  how  much 
that  was.  Let  me  ask  how  long  would  he  be  finding  out  what  his  profits 
were? — Frank  O.  Ballard,  D.  D. 

"A  man's  net  income  is  the  amount  of  his  living  expenses,  what  he 
spends  upon  himself  and  his  household,  plus  the  increase  in  his  available 
assets."  Thus  a  merchant  may  find  at  the  end  of  a  year  he  has  sold  goods 
to  the  amount  of  $50,000  at  a  profit  of  $S,ooo.  Suppose  he  paid  $500  for 
the  rent  of  the  storeroom  and  $1,500  for  clerk  hire,  and  that  he  spent  $1,000 
in  supporting  his  family.  Now  his  "net  income"  will  be  obtained  by  de- 
ducting the  clerk  hire  and  rent  paid  for  the  storeroom  from  the  gross  in- 

120 


GEMS.  OF  THOUGHT  ON  TITHING 

come,  $5,000,  which  leaves  him  $3,000  for  his  "net  income,"  and  tithing 
this  he  would  have  $300  as  the  Lord's  portion.  One's  own  living  is  never 
counted  out  before  the  tithe  is  made;  all  necessary  expenses,  however,  for 
the  carrying  on  of  a  business  or  profession  are  first  deducted. 

How  should  I  begin.  Begin  by  setting  apart  one-tenth  of  your  in- 
come for  the  present  month.  Many  keep  a  little  box  called  "The  Lord's 
Tithe,"  in  which  they  place  ten  cents  of  every  dollar  they  receive.  Others 
keep  a  careful  account,  giving  each  month  and  year  God's  tenth  of  all  He 
gives  them. — S.  S.  Hough,  D.  D. 

Question. — Shall  the  net  or  gross  income  be  tithed? 

Answer. — In  the  case  of  a  salaried  man,  the  gross  income;  in  the  case 
of  a  business  man,  the  net  income,  after  business  expenses  are  deducted. 

Question. — What  if  one  has  no  fixed  income? 

Answer. — Tithe  whatever  money  comes  to  you. 

Question. — What  if  one  is  in  debt? 

Answer. — Our  debt  to  God  takes  precedence  of  our  debt  to  man.  The 
latter  must  be  paid,  of  course,  and  a  tithe-giver  will  usually  have  more 
wherewith  to  pay  his  debts  than  if  he  had  not  given  the  tithe. — J.  Willis 
Baer,  in  "Facts  about  the  Tenth  Legion." 

"But,"  says  another,  "I  have  debts  to  pay,  and  my  income  must  be 
devoted  to  that  before  it  can  fairly  be  available  for  charities.  I  ought  to 
be  just,  before  I  am  generous."  Of  course  your  creditors  have  a  prior 
claim  to  strangers  on  your  income.  And  of  course  you  ought  to  be  just. 
But  are  all  your  other  creditors  to  be  preferred  above  the  Lord?  Is  there 
any  justice  in  your  ignoring  His  fair  claim  upon  you?  One  of  the  meanest 
things  that  any  business  man  can  be  capable  of  is  the  dividing  up  his  assets 
without  a  share  to  his  endorser.  If  you  refuse  to  pay  over  the  first  tenth 
of  your  income  to  the  Lord  as  a  preferred  creditor,  you  do  a  meaner  thing 
than  the  man  who  deliberately  swindles  his  endorser.  The  tithe  of  one's 
income  to  the  Lord  is  not  a  charity ;  it  is  one's  first  and  most  pressing 
debt — a  debt  of  honor. — H.  Clay  Trumbull,  in  Sunday  School  Times. 

Knowing  Our  Income. — Of  course,  the  farmer  or  the  merchant  must 
deduct  from  his  gross  income  all  the  expenses  incident  to  the  running  of 
his  business,  such  as  rent  of  store,  cost  of  light  and  heat,  and  what  he  pays 
his  clerks.  What  remains  before  he  takes  any  of  it  for  the  support  of 
himself  or  family  is  his  income,  and  one-tenth  of  this  is  the  Lord's.  It  may 
be  difficult,  but  it  is  certainly  the  beginning  of  better  things  financially 
when  a  family  is  compelled  to  ascertain  exactly  what  their  income  is  each 
year.  That  is  often  the  first  step  to  prosperity.  And  in  this  extravagant 
age  there  are  few  things  some  families  need  more  to  know. 

If  the  principle  of  the  tithe  be  correct  we  have  no  more  right  to  take 
God's  portion  to  pay  our  debts  than  to  take  from  what  belongs  to  our 

121 


GEMS,  OF  THOUGHT  ON  TITHING 

neighbor.  If  the  whole  tithe  belongs  to  the  Lord  in  such  sense  that  to 
withhold  the  least  part  of  it  is  to  rob  God,  then  surely  we  are  not  justified 
in  appropriating  any  of  the  Lord's  money  to  pay  a  debt  we  owe  to  man.— 
W.  R.  Laird,  Ph.D. 

There  will  be  but  little  difficulty  in  estimating  the  tithe  if  all  will 
unite  in  observing  these  two  general  rules : 

1,  Tithe  the  living. 

2.  Tithe  the  net  income  after  the  living  has  been  taken  from  the  gross 
income  received. 

The  first  is  the  universal  rule  and  applies  to  every  one,  from  the  day 
laborer  with  his  scanty  wages  to  the  man  whose  skill  and  experience  will 
command  a  salary  of  thousands.  Its  range  is  from  the  child,  whose  living 
is  its  food,  clothing,  and  care,  to  the  multi-millionaire,  whose  living  means 
thousands  for  the  luxuries  that  he  deems  necessities  and  tens  of  thousands 
for  pleasure. 

The  second  is  for  those  whose  additional  income  above  living  is  the 
result  of  profit.  It  applies  equally  to  the  farmer,  the  professional,  and  the 
business  man;  from  the  country  attorney  with  his  modest  income  to  the 
corporation  lawyer  with  his  princely  fees ;  from  the  humble  physician  with 
his  bare  living  to  the  highly-skilled  and  high-priced  specialist;  from  the 
obscure  village  grocer  to  the  merchant  prince  whose  transactions  reach 
unto  all  the  continents  of  the  world. 

Another  says,  "I  have  had  to  borrow  money  on  which  to  live ;  shall  I 
tithe  this  borrowed  money?"  Certainly.  It  is  simply  your  living  that  has 
been  advanced  to  you  before  you  have  earned  it.  A  tithe  of  your  living 
belongs  to  the  Lord.  It  matters  not  if  you  receive  it  before  you  earn  it 
or  after  you  earn  it.  You  and  your  family  have  used  this  money  in  your 
living,  and  the  Lord  is  entitled  to  His  share. 

But  this  borrowed  or  advanced  living  should  not  be  tithed  a  second 
time.  It  is  returned  to  the  owner  untithed.  "Tithes  of  all,"  but  one  tithe 
of  every  increase,  not  two  tithes,  is  what  our  God  requires.  As  you  tithed 
your  capital  once,  not  twice;  as  you  tithed  your  profits  once,  not  twice; 
so  should  you  tithe  your  living  once,  not  twice. — E.  L.  Miller. 

Do  not  be  slovenly — be  systematic.  Get  an  account  book,  sharpen  your 
pencil,  and  keep  books,  especially  with  that  portion  of  your  income  which 
you  have  decided  shall  be  held  sacred  for  God's  use.  We  recommend 
starting  with  at  least  one-tenth.  In  after  years,  when  God  has  prospered 
us,  as  He  is  sure  to  do  if  we  have  thus  honored  Him,  you  can  give  a  fifth, 
a  quarter,  a  half,  or  your  entire  income  after  a  bare  living  has  been 
provided.    Watch  your  expenses.— W.  W.  Cooper. 

In  deciding  what  proportion  to  give,  I  should  remember  that  a  Chris- 
tian,  with  his   superior  blessings   and  privileges,   ought   certainly  to   do 

122 


GEMS  OF  THOUGHT  ON  TITHING 

better  than  a  Jew.  If  I  am  poor  I  should  not  give  less  than  one-tenth ;  if 
I  am  rich  and  have  a  large  income  I  should  give  much  more  than  that, 
perhaps  one-half  of  my  income.  If  I  can  do  that  without  real  sacrifice, 
will  the  Lord  excuse  me  if  I  do  less?  He  will  judge  of  my  love  for  Him, 
not  so  much  by  the  amounts  I  give  as  by  the  sacrifices  I  make  for  His 
cause — by  the  proportion  between  what  I  give  to  Him  and  what  I  keep 
for  selfish  uses.  It  is  what  I  spend  in  useless  indulgences,  or  what  I  keep 
beyond  the  actual  or  prospective  needs  of  myself  and  my  family,  that 
measures  my  selfishness  and  my  unbelief.  The  greed  for  gain  is  moral 
poison  in  the  soul,  producing  selfishness,  pride,  worldliness,  dishonesty, 
and  utter  godlessness ;  the  one  antidote  against  this  poison — the  only  pre- 
ventive of  these  fatal  disorders — is  liberal  giving,  from  pure  motives,  to 
the  cause  of  Christ.  The  man  who  makes  money  for  the  Lord  will  escape 
all  the  dangers  of  selfish  money-getting. — Rev.  A.  E.  Waffle. 

"Suppose  I  am  in  debt.  Should  I  not  pay  my  debts  before  tithing  my 
income  ?" 

No.  As  well  talk  about  not  paying  the  interest  on  the  money  you  bor- 
row to  use  in  business  because  you  owe  your  grocer  or  other  debts.  Your 
tithe  is  of  all  debts  the  most  sacred.  Under  such  a  rule  all  you  would 
have  to  do  to  escape  all  obligations  to  give  or  pay  anything  would  be  to 
keep  in  debt.  Besides,  the  universal  experience  of  the  very  large  number 
who  have  commenced  tithing  while  in  debt  has  been  that  with  the  re- 
maining nine-tenths  they  were  able  to  pay  their  other  debts  more  easily 
and  promptly  than  if  they  had  tried  to  keep  the  whole  for  that  purpose. 

"Should  I  ever  give  or  pay  more  than  the  one-tenth?" 

Yes,  when  you  can  afford  to  do  it  without  endangering  your  ability 
to  produce  a  reasonable  income.  But  "give"  is  not  the  right  word  to  use 
until  the  tenth,  God's  tithe,  has  been  paid.  "Be  just  before  you  are  gen- 
erous." In  other  words,  pay  what  you  owe  before  "giving"  anything.  Giv- 
ing or  making  free-will  offerings  can  not  justly  commence  until  the  tenth 
has  been  paid. 

"Suppose  I  am  able  to  support  my  family  only  by  close  economy; 
should  I  pay  one-tenth?" 

Yes.  And  if  for  no  other  reason  than  because  the  remaining  nine- 
tenths  will  go  further. 

"Strange  logic,  that.     Can  it  really  be  true?" 

I  believe  it  to  be  absolutely  true,  and  the  reasons  are  based  on  the 
personal  testimony  of  thousands  who  have  tested  it.  Will  you  not  try 
it  and  prove  its  truthfulness?  Now,  I  admit  that  if  you  should  do  it  for 
this  purpose  only,  you  would,  or  at  least  you  ought  to  be,  disappointed. 
But  I  take  it  for  granted  that  you  are  a  Christian,  that  you  do  want  to 
honor  God  with  your  substance,  that  you  do  trust  His  promises,  and  that 
you  want  to  do  your  duty.    With  these  motives  you  will  not  be  disappointed. 

123 


GEMS  OF  THOUGHT  ON  TITHING 

"Should  not  the  rich  give  proportionately  more  than  the  poor?" 
The  obligation  to  pay  the  tithe  is  binding  upon  the  rich  and  poor  alike, 
but  the  gifts  after  payment  has  been  made,  or,  in  other  words,  the  free- 
will offerings  of  the  rich  and  those  in  comfortable  circumstances,  should 
be  very  much  greater. 

"To  what  objects  should  I  devote  the  tenth  of  my  income?" 
The  most  comprehensive  and,  to  me,  satisfactory  answer  is  that  it  can 
be  properly  applied  to  every  cause  which  has  for  its  object  the  upbuilding 
and  advancement  of  Christ's  Kingdom,  commencing  with  the  free,  strong, 
'and  hearty  support  of  your  own  Church  and  pastor. — ^Thos.  Kane. 

God's  plan  of  finance  develops  faith.  The  call  of  the  tithe  helps  us  to 
determine  whether  or  not  our  faith  is  real.  It  is  easy  to  be  deceived.  It 
is  easy  to  say  we  trust  our  Heavenly  Father,  but  we  need  some  test  to 
satisfy  our  own  hearts  and  to  declare  our  faith  by  our  works. 

The  Lord  says,  "My  child,  give  Me  the  first  dollar  out  of  that  ten  you 
have  made  to-day."  But  I  say:  "Father,  /  need  all  that  money.  There 
is  coal  to  be  bought  and  high-priced  meat,  and  a  little,  if  any  is  left,  to 
put  away  for  a  rainy  day."  Then,  if  we  listen,  we  can  hear  Him  say: 
"My  son,  I  know  all  about  the  cost  of  living  and  the  needs  of  your  family. 
Remember,  I  am  with  you.  You  and  yours  are  very  dear  to  My  heart. 
I  will  help  you  solve  these  problems,  and  I  will  watch  out  for  those  rainy 
days  too.  I  will  never  leave  you.  I  have  considerable  resource  yet  at 
My  command.  /  do  not  design  to  rob  you  of  that  dollar.  I  only  want  you 
to  learn  to  trust  Me,  and  I  desire  to  be  able  to  trust  you.  Bring  Me  the 
whole  tithe,  and  I  will  bless  you  abundantly." 

Then  we  say,  "Dear  Lord,  I  can  not  see  where  the  needed  money  is 
to  come  from,  but  I  '11  do  my  best  and  trust  You."  That  is  the  philosophy 
of  His  plan.  The  Lord  could  send  angels  to  dig  and  purify  and  mint  that 
dollar,  but  that  would  bring  no  blessing  to  His  children.  His  method  of 
finance  is  to  develop  our  faith. — Rev.  E.  E.  Urner. 

Reference  may  here  be  made  to  the  late  Mr.  Gladstone's  paper  in  the 
Nineteenth  Century,  in  which  he  specifies  three  benefits  to  be  derived  from 
the  practice  of  proportionate  giving,  based  upon  tithing,  thus : 

"First.  It  will  place  us  in  honest  co-operation  with  those  from  whom 
we  differ.  This  is  a  distinct  good ;  for  it  will  tend  to  soften  any  asperities 
which  difference  engenders. 

"Secondly.  For  that  part  of  the  community  who  find  economics  either 
necessary  or  congenial  a  certain  dignity  would  be  conferred  upon  these 
economics,  and  they  would  be  redeemed  from  the  sense  of  meanness  if 
they  are  made  in  order  to  render  possible  the  furthering  of  a  dedicated 
fund. 

"Thirdly.    In  many  cases  of  begging  letters  and  the  like,  who  is  there 

124 


GEMS  OF  THOUGHT  ON  TITHING 

that  has  not  felt  it  painful  to  have  his  own  pecuniary  interest  pitted  against 
even  a  questionable  applicant?  But  under  the  plan  now  in  contemplation 
the  applicant  goes  against  the  fund,  not  against  our  personal  means  of 
indulgence  and  enjoyment,  so  that  we  can  afford  to  treat  him  dispassion- 
ately, and  reject  him,  if  need  be,  with  a  quiet  conscience,  as  it  makes  us 
none  the  richer." 

Some  people  have  a  very  peculiar  and  altogether  selfish  and  erroneous 
method  of  tithing  their  income.  They  deduct  so  many  items  of  expense 
from  their  income  that  the  tithe  of  the  remainder  amounts  to  very  little. 
For  example,  the  farmer  in  many  instances  makes  no  estimate  of  the  cash 
value  represented  by  the  food  that  comes  to  his  table  daily  from  the  farm 
in  the  shape  of  butter,  milk,  eggs,  poultry,  vegetables,  and  fruit.  All  these 
articles  of  diet  for  a  family  of  strong,  healthy  farmers  with  a  keen  relish 
for  food  would  represent  hundreds  of  dollars  in  the  course  of  a  year — an 
amount  that  would  greatly  astonish  the  farmer  were  he  to  put  a  fair  cash 
value  upon  them.  Such  value  should  be  added  to  the  income  instead  of 
being  ruled  out  of  the  calculation  altogether,  as  is  so  often  the  case. 

If  the  income  from  the  various  products  of  the  farm  is  $2,000,  and 
the  cash  value  of  food  supplied  for  the  family  is  $500,  then  the  farmer's 
gross  income  is  $2,500.  From  this  it  would  be  proper  to  deduct  the  outlay 
for  hired  help,  agricultural  implements,  and  other  necessary  expenses  in 
running  the  farm.  Supposing  such  expenditure  represents  $500,  this 
amount  deducted  from  the  gross  income  of  $2,500  would  leave  a  net  in- 
come of  $2,000,  the  tithe  of  which  would  be  $200. 

Another  evil  which  we  have  seen  under  the  sun  is  the  plea  so  often 
made  by  the  farmer  that  he  can  not  afford  to  tithe  till  the  additional  farm 
he  has  purchased  is  paid  for.  Such  an  excuse  could  easily  be  made  per- 
petual by  continually  increasing  his  holdings  in  real  estate.  The  products 
of  the  old  farm  and  the  new  farm  should  be  tithed  whether  they  are  paid 
for  or  not.  Should  the  annual  revenue  from  these  farms  amount  to,  say, 
$5,200  and  the  expense  of  working  them,  with  interest  on  unpaid  purchase, 
be  $1,200,  there  would  remain  $4,000  of  the  net  income  to  be  tithed.  Let 
us  deal  squarely  and  honestly  with  God. — Christian  Steward. 

Let  us  look  at  the  law  of  tenths  from  this  point  of  view.  Here  are 
two  Christians,  one  of  whom  has  an  income  of  ten  thousand  dollars  a 
year,  and  the  other  of  one  thousand.  We  will  suppose  that  each  has 
about  the  same  calls  for  personal  expenditure.  Apply  to  them  the  law 
of  tenths,  and  the  former  will  give  to  religious  purposes  one  thousand  dol- 
lars a  year,  and  keep  for  himself  nine  thousand;  the  latter  will  give  one 
hundred  and  keep  nine  hundred.  It  is  a  law  which  allows  to  one  ten 
times  as  much  out  of  the  Lord's  money  as  it  allows  to  the  other  for  per- 
sonal expenditure  or  for  hoarding.     Does  the  Master  deal  thus  with  His 


GEMS  OF  THOUGHT  ON  TITHING 

stewards?  It  is  a  law  which  requires  no  self-sacrifice  of  one  and  great 
self-sacrifice  of  the  other.  The  man  with  ten  thousand  dollars  a  year 
can  give  one-half  of  it  to  religious  purposes  and  still  be  five  times  better 
off  than  his  poorer  brother.  If  we  look  upon  gifts  to  the  Lord  as  a  tax, 
we  must  fix  upon  a  percentage;  but  God  is  not  a  tax-gatherer;  He  re- 
ceives offerings  of  love.  For  one  Christian  it  may  be  one-tenth,  and  those 
cases  are  rare  in  which  it  should  be  less;  for  another  it  may  be  one-fifth, 
and  for  another  one-half.  As  a  rule  the  larger  the  income  the  larger  the 
proportion  which  should  be  devoted  to  religious  purposes.  Those  rich 
Church-members  who  reverse  this  rule  show  that  they  need  to  be  converted 
from  self  to  Christ.  And  those  poor  Christians— poor  in  every  sense  of 
the  word — who  will  give  nothing  because  they  can  not  give  much,  need 
to  learn  some  lessons  of  humility  and  love. — Albert  E.  Waffle. 

The  favorite  illustration  is  this :  A  poor  widow,  with  many  children  to 
support,  has  an  income  of  $300.  A  young  man  with  no  one  dependent  on 
him  has  an  income  of  $1,000.  The  contention  is  that  the  tithe  system  is 
unjust  to  the  widow.  With  all  due  deference  I  must  say  that  they  could 
not  come  to  such  a  conclusion  as  they  have  save  through  misunderstanding 
what  the  tithe  system  is.  I  presume  they  think  the  tithe  system  is  like 
the  Government  tax  levy — the  maximum  required.  Our  Government  at 
Washington  does  tax  this  widow  and  young  man  just  that  way,  yet  I 
have  heard  no  one  crying  out  against  the  injustice  of  Uncle  Sam.  But  in- 
stead of  the  tenth  being  the  maximum,  as  with  the  Government,  it  is  the 
minimum.  The  moral  obligation  of  the  tithe  system  requires  the  $1,000 
young  man  to  do  more  than  tithe  or  be  a  robber  of  God.  The  Bible  prin- 
ciple that  "where  much  is  given  much  is  required"  is  most  strongly  en- 
forced by  the  tithe  system. — G.  L.  Wharton. 

"What  part  of  my  income  should  I  tithe?"  If  you  are  a  professional 
man  the  answer  is  quite  simple.  If  your  income  is  $800,  and  you  are  at 
no  outlay  in  acquiring  it,  $80  of  it  belongs  to  the  Lord.  If  you  have  ex- 
pense, such  as  horse  hire,  office  rent,  these  should  be  deducted,  as  they  do 
not  represent  income.  If  you  are  a  farmer,  all  that  you  produce  is  to 
be  taken  into  account.  Suppose  your  sales  in  a  year  in  grain,  cattle,  pro- 
duce, etc.,  amount  to  $800,  and  suppose  you  use  in  flour,  milk,  butter,  eggs, 
fruit,  etc.,  upon  your  family  $400  more ;  then  your  gross  income  would  be 
$1,200.  Now  suppose  for  interest,  rent,  taxes,  hired  help,  etc.,  it  cost  you 
$400,  that  would  leave  you  $800,  and  $80  of  that  belongs  to  the  Lord.  But 
you  ask,  "Should  I  not  take  out  my  living  first?"  Certainly  not.  Many 
do,  and  the  consequence  is  they  have  little  or  nothing  to  give.  God  claims 
the  tenth  first  and  promises  His  rich  blessing  upon  the  balance.  It  was 
upon  the  widow's  meal  and  oil,  and  the  boy's  loaves  and  fishes  that  God's 
blessing  so  abundantly  rested. — Rev.  James  Husser. 

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GEMS  OF  THOUGHT  ON  TITHING 

We  have  Christians  who  want  to  tithe,  but  seem  not  to  know  how 
to  get  at  it.  My  idea  on  tithing  is  this :  A  farmer  should  pay  his  taxes, 
his  hired  help,  his  fertilizer,  if  he  uses  any,  and  tithe  the  balance.  If  he 
is  renting  land,  pay  the  rent  before  he  tithes;  and  if  he  is  working  on 
sliares,  pay  for  labor  and  fertilizer,  and  then  tithe  his  part.  If  working 
for  a  salary,  tithe  it  all  if  stationed ;  if  traveling,  pay  railroad  fare,  and 
tithe  the  rest.  If  renting  out  land,  pay  taxes  and  repairs,  and  tithe  the 
balance.  Do  the  same  with  houses.  If  a  merchant,  pay  all  expenses  except 
family  living  expenses ;  if  raising  stock,  pay  all  expenses,  and  tithe  increase. 
On  money  loaned,  pay  tithe  on  interest.  If  keeping  poultry,  pay  feed  bill, 
tithe  eggs  except  those  used  for  setting,  and  tithe  all  poultry  raised. — H. 
S.  Dixon. 

In  order  to  pay  a  tenth  you  must  keep  an  accurate  account  of  receipts 
and  expenses.  This  of  itself  will  be  an  advantage  to  your  business  and  is 
one  of  the  benefits  of  tithing. 

Income  is  the  net  increase  from  business  after  the  direct  expenses  of 
conducting  the  business  have  been  taken  out.  A  merchant  would  deduct 
clerk  hire,  taxes,  freight,  advertising,  etc.  A  farmer  would  deduct  the 
expense  of  machinery,  fertilizer,  seed,  and  taxes.  A  man  on  salary  would 
tithe  practically  all  of  it.  Personal  and  family  expenses  should  not  be 
deducted.  Our  labor  is  supposed  to  balance  the  capital  the  Lord  has  fur- 
nished us,  and  family  expenses  should  be  paid  from  the  nine-tenths  left 
to  us. 

Outside  debts  and  obligations  should  not  be  considered.  The  debt 
of  one-tenth  to  the  Lord  is  more  binding  tlian  these,  and  compliance  with 
this  obligation  to  the  Lord  will  help  to  pay  others.  The  tithing  system 
obligates  all  alike — the  poor  paying  in  proportion  to  his  income,  and  the 
rich  likewise. — J.  M.  Stanfield. 

To  be  trusted  is  a  greater  compliment  than  to  be  loved. — George  Mac- 

DONALD. 

In  the  matter  of  salary  the  division  is  easy:  one  dollar  in  ten  taken 
out  of  the  entire  sum  before  personal  expenses  are  reckoned. 

With  the  farmer :  one-tenth  of  the  grain  when  reaped,  of  the  cattle 
when  sold,  of  the  fruit  when  gathered,  and  one-tenth  of  the  money  received 
in  the  market ;  for  the  farmer  has  had  his  shelter  and  board  and  warmth 
off  the  farm  while  working  it.  He  is  a  fixed  charge,  and  has  taken  cost 
of  production  out  as  he  goes  along,  the  cost  of  horses  and  oxen,  and  care 
of  help  has  come  out  of  the  farm  as  he  works  men  and  animals. 

If  in  business :  the  net  that  remains  after  rent,  interest  on  money, 
salaries  of  help,  but  not  personal  expenses.  If  a  partner  shares  in  the 
gross  receipts  he  must  also  share  in  the  expenses.  If  you  tithe  the  gross, 
then  take  out  the  tithe  of  expenses.     Or  the  tithe  might  be  reckoned  one 

127 


GEMS  OF  THOUGHT  ON  TITHING 

of  the  fixed  charges,  as  taxes  are,  to  come  out  of  the  gross  amount,  reck- 
oned with  insurance.  "Let  a  man  be  fully  persuaded  in  his  own  mind." 
"If  any  man  lack  wisdom,  let  him  ask  of  God,  who  giveth  unto  all  men 
liberally  and  upbraideth  not."  If  a  man  seek  first  the  Kingdom  of  God, 
and  His  righteousness,  all  other  things  shall  be  added,  and  among  the 
additions  will  be  additions  of  wisdom  to  settle  detail.— H.  Clay  Trumbull. 

Just  think  of  two-sixteenths  of  one  per  cent  for  Home  and  Foreign 
Missions  as  the  average  from  all  Christians  in  Christian  America !  Sup- 
pose I  tell  you  that  ten  million  people  (in  America)  in  1880  paid  nine 
hundred  million  of  dollars  for  strong  drink,  and  the  same  year  the  same 
number  of  Christians  gave  only  fifty  million  (or  one-eighteenth  of  that 
amount)  for  the  cause  of  Christ,  do  n't  you  think  they  might  have  found 
it  practicable  to  have  paid  their  tithe  of  three  hundred  million  dollars,  or 
one-third  of  what  the  others  paid  for  whisky  and  beer? — Mr.  Rigby. 

I  hope  none  of  you  are  going  to  be  like  a  man  that  was  in  my  friend 
McPheeter's  Sunday  school  class  in  St.  Louis.  He  had  a  class  that  he 
talked  to  one  Sunday  morning  on  the  subject  of  benevolence.  He  said, 
"You  ought  to  give  up  some  portion  of  your  income  to  the  Lord  for 
good  purposes."  One  of  these  weak  creatures  with  no  backbone  who 
was  in  the  class  spoke  up  and  said:  "Well,  supposing  a  man  has  given 
everything  he  has  to  the  Lord.  How  about  that?"  McPheeters  said  to 
him,  "My  friend,  if  I  was  the  Lord  and  you  said  that  to  me,  I  would 
say,  'Ten  per  cent  off  for  cash.'  "  I  told  that  story  up  at  Buffalo  to  a 
man  coming  down  from  a  church  in  which  I  had  spoken,  and  he  said, 
"Marling,  I  do  n't  remember  much  you  said,  but  that  ten  per  cent  cash 
business  hit  me." — Alfred  E.  Marling,  at*Missionary  Congress. 

But,  small  as  the  one-tenth  is,  the  tithing  system  has  much  in  its  favor : 

First.  Because  the  tither  usually  gives  twice  as  much  as  the  average 
Church-member,  maybe  three  times  as  much. 

Second.     Because  it  is  systematic  and  regular. 

Third.     Because  it  is  a  means  of  grace. 

I  never  knew  a  tither  who  did  not  have  a  little  larger  surplus  of  grace 
in  his  heart  than  appears  in  the  average  Christian. 

The  trouble  with  most  men  is  that  when  they  give  they  look  at  the 
amount  given  through  a  magnifying  glass  and  at  the  amount  they  have 
left  through  a  microscope,  forgetting  that  the  best  known  giver  in  the 
world  was  a  poor  widow  who  gave  "tzvo  mites"  which  made  of  her  a 
one  hundred  per  cent  tither. — Charles  D.  Meigs. 

What  is  the  Best  Plan  for  Tithing? — "Upon  the  first  day  of  the 
week  let  each  one  of  you  lay  by  him  in  store,  as  he  may  prosper,  that  no 
collections  be  made"  (i  Cor.  16:2).  There  is  no  better  way  than  the 
Scriptural  way.     Here  are  the  working  plans  of  Christian  stewardship: 

128 


GEMS  OF  THOUGHT  ON  TITHING 

systematic  and  proportionate  giving  by  every  person.  This  divine  business 
plan  will  make  collections  unnecessary.  Those  who  do  not  receive  their 
income  steadily  must  adopt  the  spirit  of  the  plan,  just  as  all  must  adopt 
the  spirit  of  the  tithe  in  determining  his  income  as  the  basis  of  the  tithing. 
"I  find  some  difficulty  to  find  my  tithe,"  says  a  farmer  tither,  "but  I  can 
do  it ;  any  man  can  if  he  wants  to." — H.  F.  Shupe. 

"Ah,  but  I  should  not  like  to  die  poor!"  Not  like  to  die  poor!  For 
my  part,  I  should  wish  to  die  rich.  Who  dies  rich?  He  who,  whether 
he  leaves  much  or  little  or  nothing  behind  him,  has  treasure  laid  up  in 
heaven;  he  dies  rich.  Who  dies  poor?  He  who,  whatever  he  leaves  be- 
hind him,  has  nothing  laid  up  before  him;  he  dies  poor. — Wm.  Arthur. 


129 


CHAPTER  IX 

HOW  INTRODUCE  THE  TITHE  PLAN? 

PRi'iYER. — We  thank  Thee  that  in  these  days  Thou  art  moving  so 
mightily  upon  the  hearts  of  Thy  people,  and  that  Thou  art  stir- 
ring up  those  forces  that  have  so  long  been  latent  and  so  largely 
untouched  by  this  great  movement  of  Thy  Spirit.  We  thank 
Thee  that  in  these  days  Thou  art  bringing  together  into  fellow- 
ship those  whom  Thou  hast  chosen  to  bring  the  gospel  to  the  very 
ends  of  the  earth,  that  Thou  art  giving  to  the  men  of  the 
Churches  a  vision  of  Thyself,  a  vision  of  Calvary,  a  vision  of  the 
risen  Christ  and  His  power  over  men,  a  vision  of  the  possibility 
of  saving  grace  in  their  hearts  and  lives  such  as  perhaps  they 
have  never  had  in  all  their  lives. — Bishop  S.  P.  SprENG,  at  Mis- 
sionary Congress. 

One  of  the  chief  hindrances  to  the  introduction  of  the  tithe 
into  the  Churches  is  the  Instigator  of  selfishness,  who  said  to  our 
Lord,  "All  these  things  will  I  give  Thee,  if  Thovi  wilt  fall  down 
and  worship  me."  And  Jesus  answered,  "Get  thee  behind  Me, 
Satan :  for  it  is  written,  Thou  shalt  worship  the  Lord  thy  God, 
and  Him  only  shalt  thou  serve." 

Our  Lord  in  commending  the  scribes  and  Pharisees  for  tith- 
ing (the  only  time  He  ever  did  definitely  commend  them)  uses 
the  words  "these  ought  ye  to  have  done."  The  word  ought  as 
used  by  Christ  is  stronger  even  than  the  words  "shalt"  or  "shalt 
not"  of  the  Ten  Commandmends.  Bringing  to  the  Lord's  house 
the  firstfruits  "ought"  (not  "shalt"  because  of  the  command 
to  do  so  only,  but  "ought"  voluntarily  and  out  of  the  grate- 
fulness of  our  hearts  to  God)  to  be  your  first  concern,  but  in  do- 
ing so  you  must  not  neglect  to  use  your  free-will  offerings  and 
other  means  of  doing  justice,  mercy,  and  the  exercise  of  faith. 

130 


GEMS  OF  THOUGHT  ON  TITHING 

A  prominent  Chicago  layman  in  writing  the  author  recently 
said :  "I  have  been  speaking  to-day  to  a  very  good  friend  who  is 
doing  some  constructive  thinking  on  Christian  stewardship,  and 
he  suggested  that  tithing  was  doubtless  a  very  good  thing,  but 
that  unless  one  was  careful  it  was  likely  to  lead  to  legalism,  and 
take  away  the  voluntary  principle  of  giving  recognized  through- 
out the  New  Testament.  I  should  like  to  have  your  opinion  on 
this  position." 

My  answer  was  that  our  Lord  who  ratified  the  so-called 
"legalism"  of  tithing  in  the  scribes  and  Pharisees  called  attention 
to  the  great  neglect  of  these  people,  leaders  in  religious  thought 
and  conduct,  that  justice,  mercy,  and  faith  "as  a  voluntary  princi- 
ple" beyond  the  tithe,  must  be  not  lost  sight  of.  In  other  words, 
where  the  religious  (not  legal)  observance  of  the  tithe  ends,  the 
real  fruitage  and  blessing  of  the  observance  of  the  tithe  begins, 
namely,  the  devotion  of  a  just  proportion  of  our  own  nine-tenths 
to  acts  of  mercy  and  faith,  charities  and  good  works.  These  are 
the  free-will  offerings  which  were  the  "voluntary  principle"  rec- 
ognized in  the  Old  Testament,  and  which  must  again  become  the 
standard  of  Christian  stewardship  in  the  New,  if  we  understand 
rightly  the  teachings  of  our  Master. 

In  the  Sermon  on  the  Mount  our  Lord  said.  Matt.  5:20: 
"For  I  say  unto  you  that  except  your  righteousness  shall  exceed 
the  righteousness  of  the  scribes  and  Pharisees,  ye  shall  in  no  case 
enter  into  the  kingdom  of  heaven."  Our  Lord  never  spoke  of 
legalism,  and  why  should  it  worry  any  one  of  us?  It  is  evident 
our  Lord  is  expecting  us  not  only  to  recognize  the  tithe  as  the 
least  obligation  under  the  new  dispensation,  but  that  with  even 
greater  devotion  than  the  children  of  Israel  we  are  asked  in  addi- 
tion to  the  tithe  to  use  some  part  of  the  remaining  nine-tenths  of 
our  increase  prayerfully  and  religiously,  after  the  support  first 
of  those  committed  to  our  care,  for  acts  of  mercy,  and  benevo- 
lences. 

The.  great  difficulty  seems  to  be  that  the  rank  and  file  of  the 
laity  of  the  Churches  everywhere  are  so  far  below  the  standard 
of  the  tithe  as  a  religious  principle  ("one-sixteenth  of  one  per 

131 


GEMS  OF  THOUGHT  ON  TITHING 

cent  of  our  own  wealth,  instead  of  ten  per  cent,"  (as  one  has 
put  it)  brought  to  this  low  state  of  non-observance  by  perverse 
and  selfish  neglect  of  centuries,  that  even  ministers  may  be  found 
who  are  loath  to  preach  upon  the  subject  to  their  congregations. 
On  May  26,  1910,  Rev.  H,  W.  Hinde,  vicar  of  St.  John's,  Ips- 
wich, England,  addressed  the  Clergy  Union  at  Sheffield,  and  in 
the  course  of  his  forceful  address  on  the  need  of  the  Church  to 
again  adopt  the  tithe  in  teaching  and  practice,  said : 

"The  devil  is  active  enough  in  suggesting  ways  in  which 
money  may  be  wrongly  used.  Do  we  not  err  if  we  fail  to  teach 
how  it  may  be  rightly  used  and  become  a  means  of  blessing? 
There  is  a  good  deal  of  truth  in  the  saying  that  the  pocket  is  the 
hardest  thing  to  convert.  But  just  as  the  conversion  of  a  soul 
leads  to  joy  in  the  new  life,  so  the  conversion  of  the  pocket  leads 
to  a  joy  in  giving  that  was  unknown  before. 

"And  if  we  teach  the  consecration  of  substance  under  the 
guidance  of  the  Holy  Spirit  we  need  not  fear  that  we  shall  be 
in  any  way  impairing  the  freeness  of  the  Gospel  of  our  Lord 
Jesus  Christ.  We  must  seek  first  to  make  disciples,  but  our  com- 
mission also  says  we  are  to  teach  them  to  observe  all  things 
whatsoever  is  commanded. 

"Moreover  it  should  be  remarked  that  this  (tithing)  was  the 
universal  custom  in  the  Christian  Church  for  about  1,600  years, 
so  that  we  read  of  farmers  in  the  Middle  Ages  bringing  a  tenth 
of  their  produce,  merchants  and  tradesmen  a  tenth  of  their  profits, 
artificers  and  mechanics  a  tenth  of  their  earnings,  and  even  serv- 
ant girls  a  tenth  of  their  wages.  But  with  the  alienation  of  tithes 
in  the  sixteenth  century  the  Church  seems  to  have  lost  all  sense 
of  the  sanctification  of  wealth. 

"The  last  120  years  or  so  has  witnessed  the  revival  of  Evan- 
gelicalism and  of  Evangelization,  and  many  things  have  been, 
more  or  less,  set  in  order.  But  the  Church  still  makes  no  effort  to 
set  this  matter  in  order.  And  I  suggest  that  the  money  difficul- 
ties which  are  apparently  hampering  God's  work  in  so  many 
directions  constitute  a  call  to  us-  to  set  forth  more  faithfully  be- 
fore our  people  the  Scriptural  teaching  concerning  giving." 

132 


GEMS  OF  THOUGHT  ON  TITHING 

In  introducing  Rev.  J.  G.  King,  of  Columbus,  Ohio,  to  a 
large  audience,  at  Winona  Bible  Conference  in  1908,  the  subject 
of  whose  address  was  "The  Tithe ;  or,  the  Problem  of  Church 
Finance,"  Rev.  J.  Wilbur  Chapman,  D.  D.,  director  of  the  Con- 
ference, said :  "Of  all  the  subjects  we  present  at  this  Bible  Con- 
ference none  will  help  your  Churches  more  than  this." 

"At  the  Torrey-Alexander  meetings  in  Toronto  tens  of  thou- 
sands of  little  cards  were  distributed  on  which  were  printed  in 
red  letters  the  words,  "Get  Right  with  God."  There  we  have  the 
gist  of  the  whole  matter.  Getting  right  with  God  is  the  shortest 
and  quickest  way  of  rectifying  mistakes  in  belief  or  practice,  and 
this  may  afford  a  hint  of  the  best  method  of  leading  Christian 
people  to  adopt  the  principle  and  practice  of  Christian  steward- 
ship." 

Again,  in  the  words  of  Andrew  Murray:  "Money  is  the 
great  symbol  of  the  power  of  happiness  of  this  world ;  one  of  its 
chief  idols,  drawing  men  away  from  God  ;  a  never-ceasing  tempta- 
tion to  worldliness,  to  which  the  Christian  is  daily  exposed.  It 
would  not  have  been  a  full  salvation  that  did  not  provide  a  com- 
plete deliverance  from  the  power  of  money.  O,  how  many  there 
are  who,  if  heaven  and  holiness  could  be  bought  for  a  thousand 
pounds,  would  give  it !  No  money  can  buy  those.  But  if  they 
only  knew,  money  can  wondrously  help  on  the  path  of  holiness 
and  heaven.  Money  given  in  the  spirit  of  self-sacrifice,  and  love, 
and  faith  in  Him  who  has  paid  all,  brings  a  rich  and  eternal  re- 
ward. Day  by  day  give  as  God  blesses  and  as  He  asks — it  will 
help  bring  heaven  nearer  to  you,  it  will  help  to  bring  you  nearer 
to  heaven." 

In  a  recent  letter  from  that  prominent  layman  and  editor, 
Mr.  E.  A.  K.  Hackett,  now  in  Los  Angeles,  Cal.,  speaking  of  the 
need  of  instruction  on  Christian  stewardship  in  the  Churches, 
and  the  manner  in  which  the  people  welcome  and  give  heed  to 
Bible  teaching  on  the  subject  by  a  tithe  evangelist  now  preaching 
in  Kansas,  says: 

"If  our  tithe  evangelist,  Rev.  F.  P.  Sigler,  who  is  a  good  man, 
should  be  used  by  the  Methodist  Church  entirely,  as  seems  to  be 

133 


GEMS  OF  THOUGHT  ON  TITHING 

the  case,  we  ought  to  secure  another  man  for  the  Presbyterian 
Church  and  the  other  Churches  that  need  the  work  so  much.  The 
more  I  come  in  contact  witli  Churches,  the  more  I  realize  that 
tithing  is  the  thing  that  is  going  to  settle  all  troubles  in  the  way 
of  money  matters,  and  lead  Church  members  away  from  a  selfish 
life." 

The  suggestions  of  this  chapter  and  of  all  more  recent  expres- 
sions of  writers  on  the  subject  of  Christian  giving  point  to  the 
great  need  of  faithful  teaching  on  this  subject  from  the  pulpit,  in 
the  Sabbath  school,  Young  People's  Societies,  missionary  socie- 
ties, and  brotherhoods  of  the  Churches.  No  response  to  the  call 
of  stewardship  will  come  from  the  pocket-book  with  an  unenlight- 
ened heart  and  mind  in  possession  of  it. 

The  Church  is  the  bride  of  our  risen  Christ.  We  believe  that  the 
bridal  robe  of  purity  and  queenly  dignity  is  trailed  in  the  dust  when  the 
Bride  turns  from  the  Biblical  way  of  financing  the  Kingdom  to  the 
Church's  kitchen  way.  The  kitchen  methods  are  mere  devices  to  coax  from 
us  what  we  are  too  close-pocketed  to  give  freely. 

The  Church  seems  helpless.  Why?  Lack  of  both  spiritual  and  ma- 
terial wealth.  She  has  been  robbing  God  of  material  wealth,  and  thus 
God  has  withdrawn  the  spiritual.  If  we  want  the  windov/s  of  heaven 
thrown  wide  open  on  their  hinges,  that  a  flood-tide  of  spiritual  power  may 
come,  let  us  bring  the  whole  tithe  of  our  material  power  into  the  store- 
house, which  is  the  Church. 

Much  of  the  work  that  the  Church  ought  to  do  is  carried  on  through 
human  lodges.  In  Billings  the  Masons  are  building  a  $150,000  temple; 
the  Elks  a  $100,000  temple,  and  the  Odd  Fellows  have  one  which  cost 
about  the  same.  The  combined  value  of  all  our  church  buildings  will  not 
equal  the  value  of  one  of  these  temples. 

When  the  Church  will  cease  to  rob  God  in  the  tithes  and  ofiferings, 
and  will  bring  the  whole  tithe  into  the  storehouse,  her  church  buildings 
will  not  be  neglected,  no  deficits  will  occur  either  in  current  expenses  or 
missions,  and  she  will  have  sufficient  means  to  carry  out  her  philanthropic 
work  in  the  spirit  of  the  Master. — Daniel  G.  Dunkin. 

A  branch  of  the  Association  of  Christian  Stewards  (or  other  tithing 
band)  is  easily  formed  where  half  a  dozen  or  more  persons  can  be  found 
who  are  willing  to  bring  the  whole  tithe  into  the  storehouse.  ■ 

Let  the  pastor  arrange  for  a  field  day  on  Christian  Stewardship. 
After  strong  Scriptural  sermons  have  been  preached  on  the  sacred  duties 

134 


GEMS  OF  THOUGHT  ON  TITHING 

and  responsibilities  of  the  stewardship  of  money,  ask  all  the  Church  mem- 
bers to  remain  at  the  close  of  the  public  service  for  a  brief  conference  as 
to  the  advisability  of  organizing  the  Church  for  practical  work  along  the 
line  indicated.  Circulate  the  tithe  covenant,  and  ascertain  how  many  are 
willing  to  adopt  this  Bible  method  of  giving  to  God's  cause.  If  only  six 
or  eight  persons  are  prepared  to  take  a  definite  stand  on  this  question,  the 
number  is  sufficient  to  form  a  nucleus  for  successful  work.  As  soon  as 
possible  arrange  for  public  meetings  in  connection  with  the  regular  Church 
prayer  service  on  Wednesday  evening.  In  the  meantime  let  every  tither 
act  as  a  missionary  to  secure  converts  to  this  system  of  finance.  Be  sure 
to  prepare  a  strong  program  for  the  first  public  meeting,  that  lasting 
impressions  may  be  made  and  substantial  victories  won.  At  the  close 
of  a  vigorous,  enthusiastic  meeting  make  an  appeal  for  new  members.  Re- 
peat this  first  strong  meeting  with  a  still  stronger  meeting  three  months 
afterwards,  and  keep  up  this  process  of  instruction,  information,  testi- 
mony, exhortation,  and  appeal  till  the  little  band  with  which  you  began 
becomes  a  potential  force  and  the  whole  Church  has  been  lifted  to  a  higher 
financial  and  spiritual  plane. — Christian  Steward. 

A  good  method  of  getting  the  matter  before  the  people  is,  first,  by  a 
sermon ;  then,  if  the  Official  Board  adopts,  by  means  of  a  printed  state- 
ment containing  an  outline  both  of  the  tithing  system  and  of  the  subscrip- 
tion plan,  and  accompanied  by  a  tithe  and  a  subscription  card  for  each 
member  to  make  choice  between  the  two  and  register  his  decision.  But 
this  expense  of  printing  is  not  indispensable.  The  only  actual  requirement 
is  a  substantial  blank-book,  large  enough  not  to  be  easily  overlooked  or 
lost,  in  which  is  written  the  adopted  tithe  covenant  for  the  signature  of 
each  one  who  agrees  to  tithe. 

The  tithing  system  goes  into  effect  in  a  Church  as  soon  as  one  mem- 
ber has  adopted  it.  Others  will  follow.  Non-tithers  desiring  during  the 
year  to  change  from  the  subscription  plan  should  sign  the  tithe-covenant 
at  once,  but  not  sign  to  put  their  tithe-money  into  unmarked  envelopes 
until  after  they  have  paid  the  amount  still  due  on  their  subscriptions, 
and  squared  their  accounts  with  the  Church  treasurer. 

The  relative  amount  of  tithe-money  which  the  pastor  and  officials  ap- 
propriate for  the  support  of  the  gospel  and  the  various  benevolent  enter- 
prises will  vary  from  year  to  year.  One  Church  begins  by  paying  seventy- 
five  cents  out  of  every  dollar  to  current  expenses  and  twenty-five  cents  to 
benevolences ;  another  pays  forty-two  and  a  half  cents  to  current  expenses, 
fifteen  cents  to  a  repair  and  improvement  fund,  and  forty-two  and  a  half 
cents  to  benevolences ;  and  another,  thirty-three  and  a  third  cents  to  cur- 
rent expenses  and  sixty-six  and  two-thirds  cents  to  benevolences.  As  the 
number  of  tithers  grows  and  the  receipts  increase,  the  relative  amount 
appropriated  to  benevolences  will  sieadily  rise. — Rev.  J.  W.  Magruder. 


GEMS  OF  THOUGHT  ON  TITHING 

The  promotion  of  Christian  stewardship  is  a  task  of  formidable  di- 
mensions and  of  vast  importance.  Every  enterprise  of  the  Church  is 
embarrassed  by  the  need  of  financial  support.  The  selfishness  of  the  people 
is  a  barrier  to  securing  their  intelligent  interest.  To  raise  a  specific  sum 
of  money  for  worthy  purposes  requires  an  endless  succession  of  laborious 
eflforts  for  meager  results.  To  persuade  people  to  adopt  the  principles  of 
Christian  stewardship  is  to  win  a  final  battle  over  selfishness  and  assure 
the  voluntary  contribution  of  an  adequate  proportion  of  their  income. 
The  advance  of  the  Church  to  the  practice  of  Christian  stewardship  would 
release  unbounded  resources  of  financial  and  spiritual  energy. — E.  M. 
Randall,  D.  D. 

Christendom  must  be  better  than  heathenism.  Christ  must  be  better 
than  any  heathen  god.  Christ's  man  must  be  better  than  anybody  else's 
man,  as  Christ  Himself  is  better  than  any  other  world's  teacher. 

And  we  must  cultivate  the  keen  sense  of  partnership  with  Christ  in 
preparation  for  this  task.  I  do  not  mean  stewardship  simply.  I  mean 
partnership. — Bishop  McDowell,  at  Missionary  Congress. 

Hon.  W.  E.  Gladstone  once  wrote  a  very  interesting  letter  to  one  of 
his  sons  who  was  then  in  residence  at  Oxford  University,  in  which  he 
suggested  eight  rules,  the  observance  of  which  would  be  conducive  to 
the  highest  interests  of  his  son's  life,  literary  and  moral  and  spiritual. 
Among  the  suggestions  was  the  following  on  the  use  of  money,  which 
might  well  be  used  to  good  advantage  by  all  Christians.  He  says :  "In 
regard  to  money — there  is  a  great  advantage  in  its  methodical  use.  Es- 
pecially is  it  wise  to  dedicate  a  certain  portion  of  our  means  to  purposes 
of  charity  and  religion,  and  this  is  more  easily  begun  in  youth  than  in 
after-life.  The  greatest  advantage  of  making  a  little  fund  of  this  kind 
is  that  when  we  are  asked  to  give,  competition  is  not  between  self  on 
the  one  hand  and  any  charity  on  the  other,  but  between  the  different  pur- 
poses of  religion  and  charity  with  one  another,  among  which  we  ought  to 
make  the  most  careful  choice.  It  is  desirable  that  the  tenth  of  our  means 
be  dedicated  to  God,  and  it  tends  to  bring  a  blessing  on  the  rest.  No  one 
can  tell  the  richness  of  the  blessings  that  come  to  those  who  thus  honor 
the  Lord  with  their  substance." 

The  bazaar  question  is  continually  with  us.  It  can  not  be  doubted 
that  the  indirect  method  of  "raising"  money  is  far  too  prevalent.  The 
distinguished  people  who  are  considered  necessary  at  the  opening  of  the 
bazaars  often  try  to  defend  them  or  apologize  for  them.  But  it  is  not  easy 
to  keep  them  free  from  abuses.  Business  people  complain  grievously  of 
being  pestered  for  contributions  of  goods,  and,  to  oblige  customers,  often 
with  bad  grace  give  articles  for  Churches  and  charitable  objects  of  which 
they  have  no  personal  knowledge  or  in  which  they  have  no  personal  in- 

136 


GEMS  OF  THOUGHT  ON  TITHING 

terest.  The  new  industry  of  bazaar  "outfitters"  is  threatening  to  absorb 
an  ever-increasing  percentage  of  the  proceeds.  Ten  per  cent  is  now  re- 
garded as  a  trifling  deduction.  The  whole  system  is  circuitous,  laborious, 
and  in  many  respects  unsatisfactory.  Simple  sales  of  work  are  less  harm- 
ful, of  course,  but  all  such  expedients  would  be  rendered  unnecessary  by 
the  universal  adoption  of  the  method  of  personal  stewardship.  Devotion 
to  God  of  His  "portion" — a  fair  and  worthy  percentage  of  income  "as 
the  Lord  hath  prospered" — is  the  crying  need  of  all  the  Churches. — The 
Lord's  Portion. 

I  do  not  think  that  there  is  any  greater  guarantee  of  success  than  for 
a  young  man  to  start  right  with  God,  spiritually  and  financially.  A  man 
has  no  power  to  make  money  except  as  God  gives  it  to  him.  "It  is  He 
that  giveth  thee  power  to  get  wealth"  (Deut.  8:i8).  But  the  greatest 
personal  advantage  of  all  is  that  to  pay  a  tenth  is  being  obedient  to  God. 
This,  and  not  gain,  should  be  our  highest  motive. — James  Husser. 

Tithes  and  free-will  offerings  are  the  only  methods  God  has  insti- 
tuted for  financing  His  enterprise.  He  is  wise  enough  to  make  a  work- 
able and  successful  plan.  He  knows  how  much  money  is  needed  to  carry 
on  the  work,  and  the  best  way  to  secure  it.  He  would  not  jeopardize  His 
interests  by  having  them  rest  upon  impulses  and  spasms.  We  would 
hardly  expect  Him  to  be  in  sympathy  with  many  of  the  modern  methods 
of  securing  money  for  the  support  of  the  Church,  for  their  success  is  too 
precarious,  and  they  lack  in  the  element  of  spiritual  cultivation  that  He 
has  associated  with  His  financial  method.  The  more  money  a  Church 
may  make  by  suppers  and  bazaars,  the  less,  as  a  rule,  will  the  grace  of 
giving  be  promoted.  These  methods  keep  the  Church  poor  in  money 
and  spiritual  life.  They  are  partly  responsible  for  the  divorcement  that 
has  so  generally  taken  place  in  the  Church  between  giving  and  other  acts 
of  worship.  We  have  come  to  regard  the  money  side  of  the  Kingdom 
as  a  purely  business  transaction.  It  is  zvorship  to  sing  and  pray  and  shout, 
but  money  has  no  place  in  the  meeting. — Rev.  E.  E.  Urner. 

A  Presbyterian  Church  in  Toronto  was  reported  at  the  Laymen's 
Missionary  Congress  as  having  520  members,  and  510  of  these  on  the  con- 
tributing roll  of  the  Church.  While  this  is  unusual,  it  is  as  it  should  be, 
no  one  excused  from  weekly  tithes  and  offerings  as  God  hath  prospered. 

The  last  General  Conference  of  the  Methodist  Episcopal 
Church,  at  Baltimore,  adopted  and  placed  in  its  Discipline  a  new 
paragraph  headed  "Tithing,"  being  the  first  time  the  tithe  has 
received  this  direct  recognition  by  the  Church,  as  follows: 


137 


GEMS  OF  THOUGHT  ON  TITHING 

VII.   TITHING. 

No.  70. — We  believe  that  the  evangelization  of  mankind  can  best  be 
accomplished  by  an  adequate  support  of  all  the  agencies  used  by  the 
Church,  and  that  to  this  end  the  Scriptural  doctrine  of  systematic  giving 
should  be  taught  in  our  pulpits  and  practiced  by  our  ministers  and  mem- 
bers. 

In  harmony  with  the  above  several  Conferences  of  the  Metho- 
dist Church  throughout  the  States  are  methodically  preaching 
and  urging  the  practice  of  tithing.  In  California,  Indiana,  and 
Kansas  a  tithing  evangelist  has  been  visiting  the  Churches  with 
marked  results,  spiritually  as  well  as  temporally.  Large  ingather- 
ings of  converts  are  reported  in  most  of  the  Churches  adopting 
the  tithe  method,  and  many  of  these  Churches  have  increased 
their  gifts  to  benevolences  50  to  100  per  cent  the  first  year  with 
only  a  limited  number  on  the  Tithers'  Roll.  Rev.  F.  P.  Sigler, 
who  is  now  visiting  the  Churches  of  Kansas  under  direction  of 
the  District  Superintendents,  has  engagements  in  that  State 
months  in  advance,  and  other  States  are  inviting  him  as  soon  as 
released  there.  We  have  information  of  other  denominations, 
notably  the  Baptist,  Presbyterian,  and  United  Presbyterian,  who 
are  sending  out  evangelists,  the  purpose  being  to  bring  the 
Churches  to  recognize  God's  claim  upon  the  incomes  of  His  peo- 
ple, and  to  urge  the  practice  of  tithing 

The  following  notice  appeared  in  the  regular  Sunday  Bulletin 
of  Wesley  Chapel,  and  may  give  the  key  to  the  success  of  tithing 
in  that  Church  during  the  past  fifteen  years: 

"Wesley  Chapel  Services.  Tithing  is  the  financial  plan  of  the  Church. 
The  Tithe  Covenant  Book  is  at  all  the  regular  services.  Have  you  signed 
it?  See  Brother  Wm.  G.  Roberts,  the  treasurer  of  the  Church.  All  adult 
members  are  cordially  invited  to  attend  the  Tithe  Class  at  9.50  A.  M. 
each  Sabbath  in  the  auditorium  of  the  church.  Rev.  Gervaise  Roughton, 
Pastor,  320  East  Fifth  Street,  Cincinnati,  Ohio." 

Giving  is  an  act  of  worship.     The  first  Gentile  congregation  in  the  \ 

world  commenced  the   worship   of   Christ  with   costly  offerings.     "They  \ 
came  into  the  house,  and  fell  down  and  worshiped  Him ;  and  opening  their 

treasures  they  offered  unto  Him  gifts,  gold,  and  frankincense,  and  myrrh"  / 

(Matt.  2;  11).  / 

138 


GEMS  OF  THOUGHT  ON  TITHING 

Praise,  prayer,  and  preaching  do  but  little  good  if  they  do  not  untie 
the  purse.  A  man's  heart  will  open  to  the  Lord  no  wider  than  his  pocket- 
book.  Consecration  and  consistency  go  together.  "How  shall  they  preach 
except  they  be  sent?"  (Rom.  lo:  15.)  And  how  shall  they  be  sent  with- 
out the  money? — Rev.  Geo.  Guirey. 

It  was  another  paper  in  which  appeared  the  following  advertisement  : 

"Wanted — A  thousand  persons  to  eat  oysters  for  the  benefit  of  the  

Church."  Recently  a  senator  "took  a  crazy-quilt  around  the  Senate 
chamber  of  the  United  States,  asking  for  senatorial   autographs  on   the 

white  patches,  so  that  the  First  Presbyterian  Church  of  ,  Mich., 

could  pay  off  its  mortgage  by  putting  the  quilt  at  a  raffle."  "Shades  of 
Daniel  Webster  and  Henry  Clay !"  exclaims  the  secular  paper.  "Weeping 
spirits  of  apostles  and  martyrs !"  cries  the  thoughtful  Christian.  Let  us 
say  that  these  are  extreme  cases.  But  extremes  of  what?  Of  a  common 
method  of  raising  money  for  religious  uses. — Barnes. 

"What  can  be  said  of  more  deadly  and  ghastly  blame  against  the  clergy 
of  England,  or  any  other  country,  than  that  they  are  the  poor  man's  only 
friends?  Have  they,  then,  so  betrayed  their  Master's  charge  and  mind 
in  their  preaching  to  the  rich ;  so  smoothed  their  words,  and  so  sold  their 
authority,  that,  after  twelve  hundred  years  entrusting  of  the  gospel  to 
them,  there  is  no  man  in  England  (this  is  their  chief  plea  for  themselves, 
forsooth)  who  will  have  mercy  on  the  poor,  but  they;  and  so  they  must 
leave  the  Word  of  God,  and  serve  the  tables?" — John  Ruskin,  in  "Fors 
Clavigera." 

My  personal  observation  of  the  tithing  system  has  been  that,  wher- 
ever conscientiously  worked,  it  has  always  worked  wonders;  the  tithers 
have  grown  in  grace  and  knowledge  of  their  Lord,  the  Church  treasury 
has  been  filled,  the  good  name  of  the  Church  for  honesty,  benevolence, 
and  generosity  has  been  preserved,  and  the  Kingdom  of  God  in  that  com- 
munity has  taken  great  leaps  forward  under  the  beneficent  influence  of 
this  financial  system.  I  believe  tithing  has  God's  smile  upon  it,  and  I 
have  yet  to  find  a  single  individual  who  has  been  injured  by  practicing  it, 
in  his  pocketbook,  in  Christian  influence,  or  religious  knowledge  or  joys. 
— Rev.  Dr.  C.  E.  Bacon. 

That  tithe-paying  might  be  expected  to  make  better  citizens,  to  foster 
honesty  and  rectitude,  and  to  correct  certain  forms  of  national  immorality 
and  ill-ordered  social  economy,  might  be  inferred  from  Mr.  N.  L.  Rigby's 
"Tithe  Terumoth,"  wherein  he  writes : 

"From  the  nature  of  the  tithe  you  will  see  at  once  that  it  inculcates 
and  demands  the  strictest  honesty  and  integrity.  As  an  ever-present  and 
impressive  object  lesson  upon  the  ownership  of  God  and  the  stewardship 

139 


GEMS  OF  THOUGHT  ON  TITHING 

of  man,  it  necessarily  teaches  the  most  scrupulous  faithfulness.  An  un- 
just steward  may  defraud  an  earthly  master  and  be  commended  for  his 
smartness.  But  God  calls  it  robbery  and  pronounces  upon  it  His  awful 
curse  if  a  steward  of  His  possessions  make  any  return  for  aught  less 
than  the  real  indebtedness.  .  .  .  The  tithe,  then,  as  the  definite  decimal 
of  duty,  requires  us  to  deal  justly  and  squarely  with  God." 

First,  let  the  pastor  heartily  adopt  it  as  his  personal  method  of  giving 
to  the  Lord's  work.  It  is  time  and  energy  wasted  for  any  pastor  to  try 
to  introduce  among  his  brethren  a  plan  or  a  principle  of  either  giving 
or  living  which  he  does  not  most  heartily  adopt  and  practise  in  his  own 
life.  Secondly,  let  him  preach  on  systematic  giving.  Let  him  lay  its 
claims  lovingly  but  courageously  upon  the  hearts  and  consciences  of  the 
people.  Let  him  preach  from  such  texts  as  "The  tithe  is  the  Lord's"  and 
"Bring  ye  all  the  tithes  into  the  storehouse,"  and  at  the  same  time  freely 
scatter  in  the  pews  all  the  leaflets  and  literature  he  can  procure,  unfold- 
ing and  enforcing  the  subject  from  the  Scriptural  point  of  view. — Rev. 
James  W.  Riddel, 

All  experience  shows  that  the  best  field  for  work  of  a  religious  nature 
is  among  the  young.  There  are  very  few  conversions  after  forty — scarcely 
any  conversions  of  the  pocketbook.  In  1887  I  made  a  special  effort  to 
reach  the  members  of  the  Christian  Endeavor  Unions,  the  Epworth 
Leagues,  and  the  Baptist  Young  People's  Unions  with  tithing  literature. — 
Thos.  Kane. 

We  heard  of  a  minister  recently  who  feared  that  the  preaching  of  an 
out  and  out  sermon  on  the  tithe  would  meet  with  unfavorable  response 
by  some  of  his  members.  While  quite  the  opposite  is  usually  true,  we 
are  reminded  of  a  story  told  by  Dr.  John  Timothy  Stone  at  Laymen's 
Missionary  Congress.     He  said : 

"One  Sunday  after  a  sermon  in  which  I  poured  out  my  heart  to  my 
people,  one  of  my  parishioners  came  up  with  his  four-year-old  boy,  and 
turning  to  his  boy  he  said,  "John,  after  hearing  that  sermon  of  Mr.  Stone, 
don't  you  want  to  be  a  preacher?"  "No,  indeed,"  said  John,  "I  want 
to  be  a  policeman." 

The  Jewish  nation  was  expected  and  directed  to  offer  to  the  Lord  the 
tithe,  or  tenth  part  of  their  incomes  for  the  support  of  their  religious  wor- 
ship as  a  nation.  The  Levites  were  to  be  supported  from  this  tithe,  and 
the  expenses  of  the  sanctuary  were  to  be  borne  from  the  fund  that  was 
in  this  way  provided.  But  the  Levites  were  not  to  be  exempt  from  the 
payment  of  the  tithe.  They  were  to  be  as  devout  as  their  brethren  of 
the  other  tribes.  They  were  to  be  supported,  to  be  sure ;  but  they,  in  turn, 
were  to  help  to  support  the  house  and  service  of  the  Lord.     They  were 

140 


GEMS  OF  THOUGHT  ON  TITHING 

directed  specifically  to  bring  to  the  Lord's  worship  the  "tenth  part  of  the 
tithe,"  and  they  had  the  promise  of  blessing  in  case  of  faithfulness  in 
the  discharge  of  their  obligation. 

This  seems  very  much  like  asking  ministers  to  take  the  tithe  of  their 
salaries  and  using  this  in  helping  to  carry  on  the  Lord's  work.  Without 
doubt  many  ministers  do  this  and  much  more  out  of  the  salaries  they 
receive.  The  probability  is  that  ministers  are  not  behind  their  people  in 
the  matter  of  Christian  giving,  and  many  of  them  are  fine  examples  of 
true  Christian  liberality.  An  elder  said  recently  in  reference  to  his  pastor, 
lately  deceased,  "He  was  the  best  giver  to  the  cause  of  missions  in  our 
congregation."  Such  an  example  was  of  great  value  and  gave  added 
force  to  his  words  as  he  exhorted  his  people  to  give  to  the  cause  of  Christ. 
— Herald  and  Presbyter,  January  30,  1907. 

There  will  be  more  money  and  fervor  and  holy  lives  for  the  Church 
and  all  its  missionary  enterprises  when  the  Church  awakens  to  the  power 
which  it  possesses  and  utterly  destroys  the  destroyer  of  the  youth,  and 
makes  licensed  and  protected  vice  impossible. 

In  training  the  youth  in  Scriptural  habits  of  giving  we  are  teaching 
them  that  they  are  called  to  the  service  of  a  living  Christ.  Jesus  lives 
to-day  in  the  holy  lives  and  loving  endeavor  of  His  followers.  We  shall 
urge  the  youth  to  earnest  habits  of  giving  because  he  who  gives  most  to 
Christ  gets  most  from  Christ  and  becomes  most  like  Christ. 

Let  us  train  our  young  people  into  exact,  business-like  methods  of 
caring  for  the  Kingdom,  and  not  withhold  from  them  the  truth  taught  in 
the  Scriptures  concerning  definite  and  systematic  giving !  Let  us  cease 
desecrating  the  courts  of  the  Lord's  house,  and  in  some  cases,  I  fear, 
even  the  holy  precincts  of  the  sanctuary,  with  such  questionable  expedi- 
ents as  fairs  and  suppers,  to  make  up  for  deficiencies  which  have  accrued 
because  God's  people  are  withholding  even  their  tenth. — Chas.  E.  Locke, 
D.D. 

While  temptations  are  multiplying  in  this  age  of  cities,  abounding 
with  boarders  and  travelers,  the  moral  armories  and  fortresses — that  is, 
the  homes,  schools,  and  churches — are  lessening  their  moral  training. 
This  might  well  be  counted  another  cloud. 

By  three  lines  of  investigation  I  have  ascertained  that  not  more  than 
one-tenth  of  the  homes  of  American  Evangelical  Church  members  in 
cities  maintain  daily  family  worship.  When  I  remember  how  hard  it 
was  in  my  boyhood  for  a  boy  to  do  right  even  in  villages,  with  the  help 
of  impressive,  earnest  family  worship  twice  a  day,  I  pity  the  boys  of  cities 
who  have  increased  temptations  and  decreased  moral  helps.  Other  forms 
of  child-training  (such  as  Bible  study  and  giving  to  Missions)  are  also 

141 


GEMS  OF  THOUGHT  ON  TITHING 

increasingly  crowded  out  by  the  increase  of  social  engagements. — Wilbur 
F.  Crafts,  Ph.  D. 

O,  how  unwise  it  is  to  let  boys  drift  and  grow  old  without  the  Bible ; 
for  just  as  every  other  portion  of  the  Bible  is  true,  that  last  chapter  of 
Ecclesiastes  is  also  true:  namely,  that  it  is  necessary  to  remember  your 
Creator  when  you  are  young;  for  when  age  creeps  upon  you,  you  lose 
your  appetite  for  God.  Let  us  seize  the  opportunity,  let  us  as  one  man 
enter  upon  this  crusade,  let  us  make  it  life-long — that  is  enough  for  us. 
Let  us  have  many  "culminating  days."  Let  us  not  wait.  Let  us  pray;  let 
us  study  the  Bible  and  get  ready  to  use  the  Great  Chart,  and  then  we 
shall  be  able  to  steer  men  across  the  ocean  of  life.  I  give  you  my  solemn 
testimony  from  an  experience  of  almost  forty  years,  that  when  we  have 
steered  others,  or  tried  to  do  so,  we  shall  have  a  reward  in  our  hearts 
which  will  bring  joy  indeed. — George  L.  Robinson,  in  "Men  and  Religion." 

It  was  a  little  girl  who  inspired  the  organization  of  the  British  Bible 
Society ;  it  was  a  Methodist  young  woman  who  gave  to  Robert  Raikes 
the  idea  of  the  Sunday  school;  it  was  another  young  woman  whose  writ- 
ings resulted  in  the  establishment  of  the  Fresh  Air  Funds  of  all  the  large 
cities ;  and  one  of  our  bishops  declines  the  honor  of  originating  the  call 
for  "Twenty  Millions  Twentieth  Century  Thank-Offering,"  and  says  that 
it  was  the  product  of  the  faith  of  a  devoted  Methodist  girl. — Dr.  Locke. 

But  while  there  is  much  in  the  Word  about  it,  it  may  well  be  ques- 
tioned whether  we  who  are  dispensers  of  the  Word  of  God  are  faithful 
in  our  teaching  on  this  point.  We  often  hear  and  perhaps  preach  sermons 
containing  strong,  stirring  and  possibly  successful  appeals  for  money,  but 
we  seldom  hear  and  perhaps  still  more  seldom  preach  sermons  which  aim 
at  teaching  the  responsibilities  of  possession  and  the  consecration  of  sub- 
stance. The  attitude  of  us  clergy  may  be  the  cause,  or  it  may  be  the 
effect,  of  the  generally  held  opinion  amongst  Christian  people  that  money 
is  sordid  and  materialistic  and  outside  the  spiritual  sphere.  It  is  probably 
more  the  cause  than  the  effect. — Rev.  H.  W.  Hinde. 

This  significant  letter  is  being  sent  to  students  of  seminaries : 
Dear  Christian  Friend:  While  the  Divine  enterprise  of  evangelizing 
the  world  is  pressing  upon  the  hearts  of  many  as  never  before,  every  pro- 
fessor, pastor,  candidate  for  the  ministry,  and  Church  member  should 
earnestly  inquire  regarding  the  ways  and  means  to  accomplish  it.  The 
Kingdom  of  heaven  has  an  All-wise  King  whom  we  would  expect  to  estab- 
lish a  system  of  finance  to  provide  adequate  revenues.  A  thorough  treatise 
on  the  subject  is  at  hand  in  two  volumes  by  Rev.  Henry  Lansdell,  D.  D., 
F.  R.  G.  S.,  M.  R.  A.  S.,  Chaplain  of  Morden  College,  Blackheath,  Lon- 
don,  England,   entitled  "The   Sacred  Tenth,"   and   a   smaller   companion 

142 


GEMS  OF  THOUGHT  ON  TITHING 

volume  entitled  "The  Tithe  in  Scripture."  They  are  to  be  found  in  the 
library  of  your  theological  seminary  and  are  commended  for  your  prayer- 
ful study.  Fraternally  yours, 

W.  W.  Casselberry, 
Chairman  of  the  Permanent  Committee  on  Proportionate  and  Systematic 

Beneficence  of  the  Synod  of  New  Jersey. 

Jan.  II,  191 1,  Collingswood,  N.  J. 


A  MODEL  TITHE  STUDY.* 

1.  There  is  no  question  of  the  distinct  and  unequivocal  command  that 
God's  children  should  tithe  their  incomes. 

Lev.  27:  20-:i2>',  Deut.  14:22;  2  Chron.  31:4-6;  Mai.  3:7-12;  Heb. 
7:5-8. 

2.  Where  are  we  commanded  to  bring  the  tithe? 

Deut.  12:11,  12;  Neh.  10:35;  2  Chron.  31:11,  12;  Mai.  3:10. 
"Storehouse,  meat  in  Mine  house." 

3.  Did  Christ  command  tithing? 

Luke  11:42,  "These  ought  ye  to  have  done;"  JLuke  12:15,  "Take 
heed,  beware  of  covetousness ;"  Matt.  5 :  17,  18,  "Not  to  destroy 
the  law  but  to  fulfill ;"  Matt.  5 :  30,  "Righteousness  exceed." 

4.  Did  Paul? 

I  Cor.  16:2;  Heb.  6 :  20  to  7 :  8. 

5.  Promises  to  the  obedient. 

Prov.  3:9,  10;  Mai.  3:10-12;  Luke  6:38;  2  Chron.  31:10. 

6.  Curses  to  the  disobedient. 

Mai.  3:8,  9;  Prov.  11:24;  Luke  12:19-21;  Hag.  1:3-6;  Prov. 
1 1 :  24,  25 ;  I  Tim.  6:9;  James  5:1-3;  Amos  4 :  9. 

7.  The  result  of  tithing. 

"The  man  who  tithes  becomes  a  doubly  consecrated  Christian." 
Mai.  3:16-18;  Heb.  13:5,  6;  i  Peter  1:18,  19;  i  John  3:16-18; 
Mark  10 :  29,  30.  — Bess  M.  Brown. 

A  MODEL  PLEDGE. 

Instead  of  having  a  Tithe  Covenant  Book  in  which  those  who  desire 
to  become  tithers  shall  enter  their  names,  some  Churches  have  adopted  the 
following  pledge  card  printed  on  both  sides,  one  side  for  the  tithers,  the 
other  for  non-tithers.  The  advantage  of  this  card,  it  is  claimed,  is  that  the 
choice  to  tithe,  or  contribute  by  fixed  pledges,  is  set  before  each  Church 

*It  has  proven  a  great  help  and  source  of  blessing  in  Churches  to  assemble  the 
Tithers  monthly  and  consider  similar  studies  to  the  above.  Tithers  will  multiply  as  the 
people  learn  what  the  Word  reveals  and  requires  regarding  the  Tithe,  and  the  religious 
devotion  of  their  incomes  to  God.  A  whole  evening  could  be  given  to  each  one  of  the 
above  seven  subjects. 


GEMS  OF  THOUGHT  ON  TITHING 

member  frequently  without  offense  to  any  one,  and  always  with  good  re- 
sults. Any  change  occurring  from  time  to  time  may  be  noted  on  the  books 
of  the  Church  by  the  proper  recording  secretary.  The  name  of  any  new 
tither  may  be  written  into  the  tithe  covenant  book,  the  signature  being 
not  needed  twice.  It  is  a  preferable  way  to  urge  a  trial  of  the  tithe  plan 
for  a  year,  because  few  who  do,  ever  recede.  God  asks  us  to  "prove  Him," 
and  even  the  faith  that  will  prompt  obedience  for  a  year  is  never  over- 
looked. 


TITHER'S  PLEDGE. 

I  desire  to  be  counted  among  the 

Tithers    of    Church 

and  to  subscribe  to  the  Covenant 
adopted  by  the  congregation  in  its 
financial  plan  and  schedule  and  to 
use  the  WHITE  envelopes  during 
the  year  191 1  and  until  further  no- 
tice, paying  one-tenth  of  my  income 
into  the  storehouse,  the  local 
Church,  from  week  to  week  as  the 
Lord  shall  prosper  me. 

Prayer  191  i. 
As  I  sign  this  pledge,  I  thank 
God  for  past  blessings  upon  us  and 
implore  His  help  and  continued  fa- 
vor in  all  the  work  of  our  Church. 
May  He  help  all  His  people  to 
bring  faithfully  all  the  tithes  and 
offerings  into  the  storehouse,  that 
there  may  be  meat  in  Mine  house, 
and  grant  continually  new  evi- 
dences of  His  presence  and  power. 
Amen. 

Signed  

Address,  No St. 


CONTRIBUTOR'S  PLEDGE. 

I  hereby  pledge  and  agree  to  pay 

toward  the  Current  Fund  of 

Church  for  1911 

and  until  further  notice  the  sum  of 

Dollars  Cents 

weekly  and  to  pay  said  amount 
regularly,  using  the  MANILA  en- 
velopes provided  for  that  purpose, 
and  deposit  same  in  the  collection 
plate  each  Sunday  or  at  least 
monthly. 

Prayer  191  i. 
As  I  sign  this  pledge  I  offer  my 
earnest  prayer  that  God  will  own 
and  bless  the  offerings  of  His  peo- 
ple and  spiritualize  and  enrich  our 
Church  and  give  it  greater  power 
in  the  accomplishment  of  good 
during  the  coming  year.    Amen. 

Signed  

Address,  No St. 


The  Stewards  of  Central  Avenue  Methodist  Church,  Indianapolis, 
January  7,  191 1,  addressed  its  membership  thus: 

"Tithing  as  a  method  of  contributing  to  the  support  of  the  Church  is 
being  adopted  by  an  increasing  number  of  Churches  and  individual  mem- 


144 


GEMS  OF  THOUGHT  ON  TITHING 

bcrs  of  Churches.  Doubtless  the  general  adoption  of  this  method  of  sup- 
port would  solve  completely  all  the  financial  problems  of  the  Church  and 
result  as  well  in  great  spiritual  blessing.  It  has  been  recognized  by  the 
Official  Board  of  this  Church  as  a  proper  method  of  contribution  to  the 
support  of  the  Church,  and  as  between  an  acceptance  of  the  apportionment 
made  for  the  individual  by  the  Board  of  Stewards  and  the  execution  of 
the  tithing  pledge,  the  method  of  contribution  is  left  optional  with  the 
individual;  the  pledge  to  tithe  is  accepted  in  lieu  of  any  and  all  appor- 
tionments." 

H.  M.  Glossbrenner,  prominent  layman  of  Central  Avenue  Methodist 
Episcopal  Church,  writes  that  tithing  is  proving  a  great  blessing.  "It  has 
not  only  largely  increased  the  treasury  receipts,  but  the  spiritual  lives  of 
the  tithers,  and  the  entire  membership  of  the  Church  have  been  greatly 
stimulated.  We  are  now  expecting  the  greatest  revival  known  in  the 
history  of  the  Church." 

Imagine  the  President  of  the  United  States  and  the  Committee  of  Ways 
and  Means  sending  out  jugs,  mugs,  boxes,  barrels,  eggs,  and  buttons  with 
their  pictures  on  them  to  catch  pennies  to  meet  the  fiscal  needs  of  the 
great  Government  of  the  United  States !  Imagine  the  different  States 
and  counties  holding  fairs,  festivals,  concerts,  ice-cream  socials,  with 
women  cooking,  sewing,  and  acting,  that  each  community  may  meet  its 
apportionment !  This  would  disgrace  any  earthly  government  in  its  own 
and  the  eyes  of  the  nations.  Yet  this  is  what  Christians  are  doing  year 
by  year  to  finance  the  Kingdom  of  God.  It  is  belittling  and  shameful. 
The  Kingdom  of  God  is  more  glorious  and  dignified  than  all  earthly 
kingdoms.  Its  principles,  purposes,  and  appointments  are  all  harmonious 
and  dignified.  Its  faith,  hope,  love,  spirit,  and  work  are  divine.  Its  scope 
is  world-wide.  The  tithe  system  of  finance  is  the  only  one  found  in  the 
Bible.  It  is  worthy  of  God,  Christ,  and  the  nature  of  the  Kingdom.  Its 
history  is  dignified.  It  is  found  in  law,  prophets,  and  Gospels.  It  has 
God,  Abraham,  Jacob,  Moses,  the  prophets  and  reformers  of  the  Old 
Testament,  and  Jesus  of  the  new  covenant,  as  its  endorsers.  The  greatest 
names  of  the  Christian  centuries  have  honored  the  tithe  system. — G.  L. 
Wharton. 

One  fault  I  find  with  our  present  method  of  giving  money  is  that 
a  number  of  the  boys  and  girls  possibly  do  n't  understand,  in  a  great  many 
cases,  what  is  done  with  the  money.  I  am  very  much  afraid  that  a  good 
many  children  in  Sunday  school  think  that  the  money  goes  to  the  super- 
intendent. I  was  told  the  other  day  of  a  case  where  two  little  girls  were 
discussing  a  handsome  gown  of  their  teacher,  when  one  of  the  girls  said, 
"She  ought  to  wear  nice  gowns,  with  all  the  money  she  gets  from  us." 
I  wonder  how  many  of  you  who  are  teachers  ever  explained  to  the  schol- 


lo 


145 


GEMS  OF  THOUGHT  ON  TITHING 

ars  in  your  classes  the  purpose  of  their  offering,  and  what  is  done  with 
the  money. 

I  think  the  Church  is  not  adopting  the  best  method  of  getting  mis- 
sionaries. It  has  adopted  a  system  which  is  very  much  at  variance  with 
the  system  adopted  by  other  business  professions.  They  come  from  the 
colleges  and  the  theological  seminaries,  and  after  young  men  and  young 
women  have  arrived  at  maturity  and  their  tastes  changed  and  more  set, 
we  ask  them  to  consecrate  themselves  to  the  foreign  field. 

The  future  merchant  princes  are  this  afternoon  running  errands  in 
our  big  dry  goods  stores,  and  the  railroad  managers  and  presidents  of 
twenty-five  years  hence  are  this  afternoon  answering  call  bells  in  big 
railroad  offices.  The  place  to  get  missionaries,  it  seems  to  me,  is  in  the 
primary  grades  of  the  Sunday  school. — Judge  Cleland,  at  Missionary 
Congress. 

In  every  Sunday  school  there  should  be,  first,  a  missionary  depart- 
ment, properly  organized.  Second,  regular  meetings  of  the  department 
and  a  written  program.  Third,  definite  daily  prayer  for  the  coming  of 
the  Kingdom  of  our  God.  Fourth,  the  creation  of  missionary  atmosphere 
in  which  love  and  thought  may  grow  to  maturity  in  the  consecration  of 
life  to  high  and  holy  aims.  Fifth,  the  promotion  of  missionary  reading. 
Sixth,  definite  graded  missionary  instruction.  There  should  also  be  ob- 
servation of  a  kingdom  day,  when  the  school  itself  should  be  brought 
face  to  face  with  the  realization  of  these  problems  and  its  opportunities  in 
Christ  our  Lord.  There  should  be  also  a  weekly  offering  on  the  part  of 
the  officers  and  teachers,  that  members  of  the  schools  from  our  growing 
generation  may  be  trained  in  such  objects  and  duties  that  they  should 
have  been  instructed  in  a  long  while  ago. — Rev.  W.  A.  Brown,  at  Mis- 
sionary Congress. 

The  wealth  of  the  Church  is  increasing  at  a  rapid  rate,  but  it  is  not 
coming  into  God's  treasury.  It  is  being  used  for  selfish  and  often  wicked 
purposes.  Some  one  has  said  the  timelocks  on  God's  safes  have  been  set 
for  this  twentieth  century.  The  ministers  of  Christ  have  led  the  great 
revivals  of  the  past,  but  we  verily  believe  that  the  next  great  revival  is 
going  to  come  from  the  pew,  led  and  sustained  by  a  devoted  ministry,  in 
connection  with  the  bringing  in  of  our  substance  to  God,  in  the  tithes  and 
offerings  prescribed  in  His  Word,  and  from  God's  safes  will  come  freely 
the  money  which  shall  send  the  consecrated  missionary  to  the  waiting 
harvest  fields. — John  Wesley  Duncan. 

"Against  which  temptations — though  never  against  the  tempters — one 
sometimes  hears  one's  foolish  clergy  timorously  inveighing;  and  telling 
young  idlers  that  it  is  wrong  to  be  lustful,  and  old  laborers  that  it  is 
wrong  to  be  thirsty:  but  I  never  heard  a  clergyman  yet  (and  during  thirty 

146 


GEMS  OF  THOUGHT  ON  TITHING 

years  of  the  prime  of  my  life  I  heard  one  sermon  at  least  every  Sunday, 
so  that  it  is  after  experience  of  no  fewer  than  one  thousand  five  hundred 
sermons,  most  of  them  by  scholars,  and  many  of  them  by  earnest  men), 
that  I  now  solemnly  state  I  never  heard  one  preacher  deal  faithfully  with 
the  quarrel  between  God  and  mammon,  or  explain  the  need  of  choice 
between  the  service  of  those  two  masters.  And  all  vices  are  indeed  summed 
and  all  their  forces  consummated  in  that  simple  acceptance  of  the  authority 
of  gold  instead  of  the  authority  of  God;  and  preference  of  gain,  or  the 
increase  of  gold,  to  godliness,  or  the  peace  of  God." — John  Ruskin,  in 
"Fors  Clavigera." 

The  following  letters,  received  recently  by  the  author,  summing  up  the 
work  accomplished  by  Rev.  F.  P.  Sigler,  who,  by  the  way,  was  for  fifteen 
years  prior  to  entering  the  ministry  a  banker  and  business  man,  will  ex- 
plain themselves  and  indicate  what  concerted  action  on  part  of  Confer- 
ences, Synods,  or  religious  bodies  may  accomplish  if  systematically  un- 
dertaken among  the  Churches : 

ToPEKA,  Kan.,  November  24,  1910. 

Dear  Brother:  I  am  just  closing  my  third  year  in  this  special  work. 
The  following  are  some  of  the  victories  the  Spirit  of  God  has  given.  God 
has  spoken  through  me  on  the  subject  of  the  tithe  in  four  hundred  and 
twenty  (420)  Churches  as  follows : 

In  Southern  California,  100;  in  Indiana,  170,  including  five  Methodist 
Conferences;  in  Kansas,  150;  three  Epworth  League  Institutes  and  four 
conventions. 

The  number  of  persons  who  have  in  recent  months  signed  the  Tithe 
Covenant  agreeing  to  bring  God's  whole  tithe  into  the  local  Church  the 
next  Sunday  after  they  get  it  is  about  seven  thousand  (7,000),  as  follows: 
In  Southern  California,  2,400;  in  Indiana,  2,300;  in  Kansas,  2,500. 

I  have  distributed  3,000  volumes  of  "Victory  of  Mary  Christopher," 
347  "Our  Christian  Stewardship"  (by  Dr.  J.  W.  Duncan),  250,000  of  the 
Tithe  Covenant  tracts  of  the  seven  kinds,  over  100,000  tithe  envelopes, 
10,000  Personal  Work  and  Tithe  Account  books. 

In  Indiana  and  Kansas  I  preached  on  tithing  at  several  revivals,  the 
first  two  nights  obtaining  many  signers.  The  revivals  were  wonderful, 
especially  in  Kansas,  the  best  in  the  history  of  the  pastors  and  the 
Churches. 

The  operation  of  the  Holy  Spirit  has  been  very  marked  upon  pastors. 
Church  members,  and  unconverted  in  relation  to  God's  sacred  tithe. 

I  am  now  engaged  six  months  ahead  in  Kansas  Conferences  and 
have  been  lately  asked  when  I  will  be  available  for  Iowa.  God  is  wonder- 
fully opening  the  way  for  me  to  present  this  sacred  truth  to  the  people. 
Very  sincerely  yours,  F.  P.  Sigler. 


GEMS  OT  THOUGHT  ON  TITHING 

Pastor's  Study, 

OLIVER  C.  BRONSTON, 

MiTHODisT  Episcopal  Church. 

Cottonwood  Falls,  Kan.,  December  s,  1910. 

To  the  Pastors  of  the  Emporia  District: 

Rev.  F.  P.  Sigler,  Tithe-Covenant  Evangelist,  was  with  us  over  Sun- 
day. I  believe  the  method  which  he  presents,  the  local  church  as  the 
storehouse  for  God's  tithe,  is  Scriptural,  and  that  the  responsibility  for 
disbursing  it  rests  with  the  Official  Board  of  the  Church,  just  as  the  dis- 
bursing of  the  taxes  rests  with  the  proper  officers  of  the  State.  This  plan 
properly  carried  out  will  give  the  Church  prestige  financially  and  power 
spiritually.  If  we  are  to  seriously  grapple  with  the  problem  of  the  world's 
evangelization  there  must  be  some  plan  better  than  rushing  out  every  year 
to  canvass  the  members.  The  individual  v/ho  conscientiously  signs  this 
tithe  covenant  is  canvassed  so  long  as  he  lives,  if  his  heart  stays  right 
with  God,  and  his  heart  is  more  apt  to  stay  right  when  on  a  God-made 
than  a  man-made  plan.  Personally  I  think  it  very  fortunate  that  we  have 
secured  Brother  Sigler's  services  at  a  time  when  the  Laymen's  Missionary 
Movement  is  so  fresh  in  our  minds.  One  of  our  well-to-do  farmers  who 
signed  up  said  that  movement  told  us  what  to  do,  and  this  tells  us  how 
to  do  it.  With  prayers  and  best  wishes  for  the  greatest  success  on  all 
your  charges,  I  am.  Faithfully  yours, 

Oliver  C.  Bronston. 

Let  our  offerings  be  according  to  our  incomes,  lest  the  Lord  should 
be  displeased  and  make  our  incomes  according  to  our  offerings. — Ds. 
John  Hall. 

Tell  me  how  a  man  spends  his  money  and  I  will  tell  you  what  kind 
of  a  man  he  is. — D.  L.  Moody. 

A  Request. — The  subscriber  desires  the  names  of  all  pastors  whose 
congregations  have  adopted  in  whole  or  in  part  the  tithe  covenant  plan 
of  church  finance,  i.  e.,  bringing  all  the  tithes  into  the  modern  store- 
house— the  local  church.  A  postal  card,  with  your  address,  will  bring 
you  helpful  literature  with  explanation  of  the  reason  for  making  this 
request.    Address  me  at  143  North  Wabash  Avenue,  Chicago.      Layman. 

A  package  of  seven  selected  and  helpful  tithe  tracts,  (four  Scripture) 
fifty  of  each  kind,  in  all  350  tracts,  may  be  had  for  one  dollar  postpaid, 
by  addressing  the  Twentieth  Century  Tithe  Covenant  Association, 
Lemcke  Bldg.,  Indianapolis,  Ind. 

Large  churches  frequently  use  several  packages,  and  they  have  been 
found  of  great   service  in  introducing  the  tithe  plan  into  the  churches. 

143 


CHAPTER  X. 

THE  TITHE  COVENANT. 

Prayer. — "O  God,  we  confess  before  Thee  that  the  ministry  has 
failed  in  world-wide  leadership ;  that  Thy  people  have  not  been 
willing  to  give  us  Thy  power,  because  so  many  of  us  have  not 
led  them  into  Thy  Kingdom,  God,  we  confess  our  own  sins  and 
the  sins  of  our  fathers  that  this  work  of  Thine  is  still  incomplete, 
and  that  there  are  millions  without  Christ  and  without  hope, 
because  we  have  not  obeyed  Thy  command.  'Search  us,  O  God, 
and  know  our  hearts ;  prove  us  and  know  our  thoughts,  and  see 
if  there  be  any  wicked  way  in  us,'  and  lead  us  into  the  path  of 
Thy  suffering  and  the  path  of  Thy  peace. 

"May  the  shadow  of  the  cross  fall,  not  only  upon  the  bank 
account  of  the  rich,  but  upon  the  bank  account  of  the  clergy, 
and  grant,  O  God,  that  we  by  sacrifice  and  service  may  walk  so 
close  to  Jesus  Christ  that  we  can  not  help  drawing  others  after 
Him." — Rev.  S.  M.  Zwemer,  at  Missionary  Congress. 

This  chapter  suggests  various  methods  tried  in  the  Churches 
for  placing  the  finances  on  the  tithing  plan.  The  same  conditions 
do  not  exist  in  every  Church,  so  that  what  would  be  a  harmoni- 
ous and  successful  plan  in  one  might  not  do  so  well  in  another. 
No  Church  will  progress  either  temporally  or  spiritually  in  any 
marked  way  unless  the  pastor  and  the  Church  officials  will 
prayerfully  and  earnestly  take  the  lead.  The  minister  and  wife, 
the  stewards,  deacons,  elders,  and  heads  of  departments  and  their 
wives  should  be  the  first  names  attached  to  the  tithe  covenant. 
A  majority  of  these  obtained  (it  is  seldom  that  a  Church  se- 
cures the  co-operation  of  all  to  begin  with,  though  most  desir- 
able), the  Church  may  be  said  to  be  firmly  upon  a  tithing  basis. 

149 


GEMS  OF  THOUGHT  ON  TITHING 

This  does  not  mean  that  all  members  will  tithe,  but  the  glorious 
privilege  of  tithing  is  by  consent  of  all  accorded  to  those  who 
will  sign  the  covenant  and  place  a  tenth  of  their  incomes  weekly 
as  God  hath  prospered  in  the  collection  plate.  Usually  those 
who  tithe  use  a  different  envelope,  preferably  white,  without 
name  or  amount  written  on  it. 

Experience  has  shown  that  tithers  who  promise  or  covenant 
to  pay  to  God  a  tenth  of  their  incomes  can  be  trusted  to  do  so, 
and  no  record  except  in  totals  for  each  Sunday  need  to  be  kept 
on  the  Church  books.  Those,  then,  who  are  not  convinced  or 
do  not  wish  at  once  to  begin  tithing  are  privileged  to  continue 
by  fixed  pledges,  using  the  manila  or  other  colored  envelope. 
One  advantage  of  the  use  of  a  white  envelope  by  tithers  is  that 
it  is  a  quiet  reminder  always  as  the  collection  plate  is  passed  by 
stewards  or  deacons  that  there  are  those  who  are  recognizing 
God's  plan,  and  soon  others  will  be  asking  to  join  in  this  privi- 
lege. Others,  too,  who  may  not  at  once  begin  tithing  (there 
are  many  inducements  Satan  holds  out  against  tithing)  will  give 
the  matter  earnest  thought,  and  in  most  cases  soon  realize  that 
they  should  be  more  liberal  toward  God  in  the  devotion  of  their 
incomes  to  Him.  And  as  new  evidences  appear  in  the  Church 
of  God's  presence  and  power,  debts  wiped  out,  the  missionary 
offerings  enlarged,  the  people  weaned  away  from  covetousness, 
and  the  spirit  of  service  and  revival  abroad  in  the  hearts  of  the 
membership,  then  in  ways  unlooked  for  God  will  use  that  Church 
as  never  before  in  soul-saving  influence,  works  of  evangeliza- 
tion, and  missionary  enterprise.  First-fruits,  the  best  we  have, 
will  supplant  the  rummage  sale,  and  nothing  will  be  too  good 
for  the  poor,  for  there  will  be  plenty  for  all. 

Rev.  Willis  L.  Gelston,  in  his  excellent  tract  for  the  Depart- 
ment of  Young  People's  Work,  points  out  three  zvays  of  giving 
toward  benevolent  objects.  The  first  is  the  one  now  and  for 
some  centuries  in  use  and  from  which  the  Church  must  recede. 
He  says :  "The  first  may  be  termed  the  careless,  the  haphazard, 
but,  notwithstanding,  the  usual  method.  In  following  it  a  man 
gives  what  he  happens  to  find  in  his  trousers  pocket  on  Sunday, 

150 


GEMS  OF  THOUGHT  ON  TITHING 

and  inasmuch  as  he  often  leaves  his  purse  in  his  everyday  clothes, 
he  is  n't  likely  to  be  extravagant.  When  you  ask  him  how  much 
he  has  helped  in  the  work  of  Christ  during  any  given  year  he 
always  believes  his  contribution  has  been  very  large.  He  has  no 
record  of  it,  but  the  desire  to  seem  benevolent  affects  his  memory 
and  he  would  usually  be  astonished  if  his  real  stinginess  were 
figured  up." 

With  regard  to  tithing,  he  continues:  "The  second  method 
is  the  tither's  plan.  One-tenth  of  the  total  income  of  each  year 
is  given  to  charitable  projects.  Hundreds  of  our  best  men  and 
women  have  adopted  this  method,  and  they  hold  to  it  strongly 
because  they  believe  the  Bible  teaches  it.  If  every  member  in 
the  Church  would  be  equally  conscientious  the  coffers  of  our 
boards  would  be  overflowing." 

Then  Mr.  Gelston  speaks  of  what  he  terms  the  stewardship 
plan,  which  many  hold  to  be  the  fruition  of  a  faithful  observance 
of  the  tithe.  He  says:  "The  third  method  may  be  called  the 
stewardship  method,  and  is  least  common  of  all.  He  who  adopts 
it  looks  upon  all  that  he  possesses  as  belonging  to  God  and  to  be 
used  in  the  advancement  of  the  Savior's  work.  He  recognizes 
himself  as  merely  a  trustee  whose  business  it  is  to  administer  these 
funds,  and  he  tries  to  regulate  all  expenditure  on  that  basis.  In 
providing  for  himself  and  family  he  sets  aside  enough  for  a  plain, 
substantial  life,  for  he  believes  that  God  desires  every  one  to  have 
that  kind  of  life.  Every  cent  of  property  or  income,  however, 
over  and  above  the  necessary  allowance  for  such  purposes,  and 
a  small  provision  for  the  future,  is  invested  in  furthering  Christ's 
Kingdom,  and  the  more  he  can  thus  invest  the  better  pleased 
he  is." 

Now,  with  regard  to  Mr.  Gelston's  third  method,  we  are  con- 
vinced that  it  is  really  a  part  of  and  included  in  the  second  or 
tithe  plan,  because  every  true  tither  is  supposed  to  be  honest 
toward  God  and  all  his  business  concerns  are  made  a  part  of  his 
religious  life.  A  tither  can  not  separate  his  secular  from  his 
spiritual,  and  God  will  not  be  pleased  with  a  tithe  of  a  dollar 
dishonestly  made.     For  this  triple  reason,  then,  it  is  helpful  for 

151 


GEMS  OF  THOUGHT  ON  TITHING 

any  Christian  man  or  woman,  boy  or  girl  to  tithe;  it  aids  them 
to  be,  first,  obedient ;  second,  honest  toward  God  and  their  fellow- 
men;  third,  to  hold  and  administer  the  remaining  nine-tenths 
more  or  less  unselfishly  as  we  shall  be  given  spiritual  light  and 
opportunity.  It  is  from  these  nine-tenths  left  with  His  stewards, 
rich  or  poor,  that  free-will  offerings  are  made  for  charitable 
objects  or  other  good  purposes,  and  of  course  the  larger  the  trust 
committed,  the  greater  the  responsibility,  opportunity,  and  privi- 
lege. But  whether  a  steward  shall  become  generous  in  free-will 
offerings  or  not,  he  will  be  expected  first  reverently  to  pay  his 
tithe,  from  which  no  faithful  steward  can  be  excused.  This  is 
his  least  obligation  and  should  be  cheerfully  and  devoutly  ren- 
dered. 

"The  consecration  of  money  for  the  cause  of  Jesus  Christ," 
says  the  Christian  Steward  editorially,  "is  a  subject  that  sub- 
mits Christian  character  to  an  exceedingly  strong,  and  perhaps 
the  strongest  possible,  test.  It  assails  the  very  citadel  of  human 
selfishness  and  reduces  to  shame  and  ruins  many  a  character  that 
has  successfully  withstood  other  severe  tests.  It  is  astonishing 
how  sentimental  gush  and  religious  emotion  subside  when  the 
unctuous  Christian  is  put  upon  the  scales  of  Christian  stewardship 
and  weighed  by  the  Scriptural  standards  of  giving.  The  young 
man  who  declared  in  the  presence  of  the  Great  Teacher  that  he 
had  kept  all  the  commandments  from  his  youth,  was  unmasked 
as  a  veritable  idolater  when  asked  to  part  with  his  earthly  goods 
and  become  a  disciple  of  Jesus  Christ.  Confronted  by  such  a  con- 
dition, his  otherwise  beautiful  character  withered  and  fell.  'He 
Avent  away  very  sorrowful,  for  he  had  great  possessions.'  This  at- 
tractive youth  went  down  suddenly  and  ignominiously  under  the 
test  of  property.  May  we  not  well  question  the  sincerity  of  our 
love  for  Christ  and  our  loyalty  to  His  cause  if  we  discover  in 
our  hearts  an  unwillingness  to  consecrate  our  earthly  substance 
for  the  extension  of  His  Kingdom?" 

Even  God — I  say  it  reverently — is  not  a  panacea  for  social  ills,  but 
has  made  man's  co-operation  essential.  Much  work  that  in  our  prayers 
we  attempt  to  throw  upon  God  belongs  to  us,  and  can  not  thus  be  shirked. 

152 


GEMS  OF  THOUGHT  ON  TITHING 

When  a  rich  man  in  a  Chicago  noon  meeting  asked  the  audience  to  pray 
that  God  would  help  a  needy  mission  to  a  needed  building,  Mr,  Moody, 
who  was  conducting  the  meeting,  said  swiftly,  "Brother,  I  would  n't  bother 
the  Lord  with  that,  I  would  do  it  myself." — Wilbur  F.  Crafts. 

"If,  therefore,  ye  have  not  been  faithful  in  the  unrighteous  mammon, 
who  will  commit  to  your  trust  the  true  riches?"  Let  a  man  read  over 
these  and  many  like  injunctions  from  the  New  Testament,  in  the  light  of 
the  Old  Testament  record,  and  then  say,  if  he  can,  that  a  Christian  can 
have  common  honesty  before  God  while  not  giving  at  least  one-tenth  of 
his  income  to  the  Lord's  cause. 

"But  all  that  we  have  and  are,  are  the  Lord's,"  says  one.  "How, 
then,  can  it  be  said  that  we  are  bound  to  give  one-tenth  any  more  than 
two-tenths  to  the  Lord?  We  are  Christian  stewards,  in  the  use  of  all 
that  is  committed  to  us."  No,  that  is  not  a  fair  stating  of  the  case.  The 
Christian  stewardship  applies  only  to  the  nine-tenths  of  that  which  comes 
to  us  as  our  income.  The  one-tenth  is  not  given  to  us  for  such  use  as  we 
see  fit  to  make  of  it.  That  is  the  Lord's  from  the  beginning.  It  is,  in 
fact,  the  basket  in  which  the  Lord  sends  us  the  nine-tenths  which  He 
commits  to  our  keeping.  If  we  do  not  hand  that  right  back  to  Him, 
we  steal  His  basket.  Could  anything  be  meaner  than  that? — H.  Clay 
Trumbull,  in  Sunday  School  Times. 

Under  this  view  it  is  necessary  to  have  clearly  in  mind  that  tithing 
is  not  giving.  The  Bible  designates  two  sources  of  revenue — tithes  and 
free-will  offerings.  Tithes  are  obligatory  and  are  paid.  Offerings  are 
voluntary  and  are  donated.  In  tithing  we  are  on  the  plane  of  justice.  We 
bring  the  tithe  to  God  because  it  is  His,  not  because  we  hear  that  He 
needs  it  in  His  business.  It  is  not  that  ass's  colt  of  which,  as  we  are 
loosing  it,  we  may  say  to  the  proper  owners,  "The  Lord  hath  need  of  him," 
but  it  is  the  Lord's  own,  about  which  He  does  not  have  to  give  an  account 
to  any  man.  It  is  His.  Our  withholding  it  is  a  breach  of  justice,  not  a 
defect  of  generosity.  In  failing  to  bring  the  tithe  we  are  guilty,  not  of 
stinginess,  but  of  robbery.  It  is  dishonest.  Yet  Christians  generally  do 
not  so  view  it.  They  rather  feel,  even  when  they  devote  ten  per  cent, 
that  they  are  making  a  voluntary  contribution.  They  are  like  the  boastful 
and  swelling  Pharisee  who  said,  and  said  in  a  strutting  spirit,  "I  give 
tithes."  But  our  Savior  did  not  use  words  so  carelessly.  He  said,  "Ye  pay 
tithes."  When  it  comes  to  free-will  offerings  which  are  over  and  above  the 
tithes,  those  are  quite  a  different  matter  and  should  be  considered  by 
themselves. — F.  O.  Ballard,  D.  D. 

153 


GEMS  OF  THOUGHT  ON  TITHING 

SEVEN  WAYS  OF  GIVING. 

First — The  Careless  Way:  To  give  something  to  every  cause  that  is 
presented,  without  inquiring  into  its  merits. 

Second — The  Impulsive  Way:  To  give  from  impulse — as  much  and  as 
often  as  love  and  piety  and  sensibility  prompt. 

Third — The  Lazy  Way:  To  make  a  special  offer  to  earn  money  for 
benevolent  objects  by  fairs,  festivals,  etc. 

Fourth — The  Self-denying  Way:  To  save  the  cost  of  luxuries  and 
apply  them  to  purposes  of  religion  and  charity.  This  may  lead  to  asceti- 
cism and  self-complacence. 

Fifth — The  Systematic  Way:  To  lay  aside  as  an  offering  to  God  a 
definite  portion  of  our  gains — one-tenth,  one-fifth,  one-third,  or  one-half. 
This  is  adapted  to  all,  whether  rich  or  poor,  and  gifts  would  be  largely 
increased  if  it  were  generally  practiced,     (i  Cor.  16:2.) 

Sixth — The  Equal  Way:  To  give  to  God  and  the  needy  just  as  much 
as  we  spend  on  ourselves,  balancing  all  our  personal  expenditures  by 
our  gifts. 

Seventh — The  Heroic  Way:  To  Hmit  our  own  expenditures  to  a  cer- 
tain sum  and  give  away  all  the  rest  of  our  income.  This  was  John  Wes- 
ley's way. — Dr.  A.  T.  Pierson. 

Is  it  supposable  that  God  would  establish  a  Kingdom  that  is  to  reach 
a  splendor  beyond  all  that  imagination  can  conceive  or  words  express ;  a 
Kingdom  requiring  resources  far  beyond  the  gold  of  an  Eldorado  or  the 
fabled  wealth  of  antiquity,  and  leave  it  without  any  law  for  its  financing, 
neglecting  this  great  essential  to  any  well-organized  government?  Would 
God  leave  this  great  necessity  of  His  Kingdom  to  human  moods,  caprices, 
or  impulses,  to  haphazard  schemes  and  methods  of  finance  that  the  honor- 
able business  man  would  scorn  to  use? 

The  fact  is,  God  has  provided  abundant  revenue  for  His  Kingdom. 
The  same  Almighty  One  that  proclaimed  the  constitution  of  His  Kingdom 
in  the  Ten  Commandments  also  proclaimed  the  law  that  a  certain,  fixed, 
and  definite  portion  of  our  income  is  holy,  that  it  is  not  ours,  and  under 
no  circumstances  can  we  ever  establish  an  honest  claim  to  it. 

The  Church  Economist  says,  editorially:  "We  are  of  the  opinion  that 
the  Personal  Devil  is  much  afraid  of  the  tithe,  and  does  his  best  to  make 
the  system  unpopular  and  cause  it  to  lie  neglected  by  the  Churches.  It 
is  one  of  the  few  explicit  bargains  which  God  offers  to  make  with  men. 
In  so  many  words  He  challenges  men  to  try  the  system.  He  says,  sub- 
stantially, 'I  dare  you  to  try  it,  and  see  what  happens!'  And  men  don't 
care  to  take  God  at  His  promise.  And  yet  they  wonder  why  He  does 
not  pour  out  the  blessing!" — E.  L.  Miller. 


GEMS  OF  THOUGHT  ON  TITHING 

"Why  should  I  devote  a  certain  definite  proportion  of  my  income  to 
God  and  His  work  in  the  world?" 

The  first  and  very  much  the  most  important  reason  is,  because  it  is 
God's  law,  and  the  second,  because  you  thereby  promote  your  spiritual 
and  temporal  interests.  In  short,  it  pays.  Pays  in  the  highest  and  best 
sense  of  the  word.  Pays  in  spiritual  blessings,  pays  in  temporal  pros- 
perity, pays  in  peace  of  mind  in  having  a  question  of  duty  settled.  Trans- 
fers from  you  to  your  Heavenly  Father  the  responsibility  of  how  much 
it  shall  be;  permits  Him  to  decide  whether  it  shall  be  little  or  much  as 
He  prospers  you. 

The  seventh  of  time  and  the  tenth  of  income — or  "increase,"  as  the 
Bible  has  it — belong  to  God  in  a  special  sense,  and  while  we  can  work 
seven  days  in  the  week  and  keep  it  up  for  years,  and  we  can  keep  ten- 
tenths  of  all  we  make,  we  are  poorer  for  it  morally,  physically,  and  finan- 
cially, all  the  same. — Thos.  Kane. 

TITHE  COVENANTS. 

SALVATION  ARMY  COVENANT. 
"Believing  that  the  principle  of  giving  one-tenth  to  God  has  His  ap- 
proval, I  pledge  myself  to  give  at  least  that  portion  of  my  income  to  His 
work  and  to  do  what  I  can  to  influence  others  to  do  the  same. 

Name " 

We,  the  undersigned  members  of  the  Third  United  Presbji:erian 
Church,  Chicago,  hereby  agree,  in  the  presence  of  God  and  with  one  an- 
other: 

1.  That  we  will  tithe  our  income  for  one  year,  beginning  April  ist. 

2.  That,  at  the  end  of  each  week,  we  will  count  out  one-tenth  of  our 
income  from  wages,  salary,  profits,  rents,  interest,  or  other  resources ; 
balance  our  private  tithe-book;  inclose  the  money  in  an  envelope,  with- 
out inscribing  thereon  our  name  or  the  amount,  and  place  it  on  the  plate 
when  the  regular  off'ering  is  made  at  the  Sabbath  services.  In  case  of 
illness  or  other  disability  the  money  will  be  sent  to  the  church  or  reserved 
until  we  are  able  to  attend. 

3.  That  this  money  shall  be  apportioned  by  the  officers  of  the  Church 
as  follows :  Seventy-two  per  cent  to  the  Ordinance  Fund,  which  includes 
pastor's  salary,  janitor,  heat,  light,  repairs,  Sabbath  school,  and  miscel- 
laneous expenses.  Twenty  per  cent  to  the  Mission  Boards  of  the  Churcb, 
to  be  distributed  according  to  the  General  Assembly's  schedule.  One  per 
cent  to  the  Young  People's  Christian  Union.  Two  per  cent  to  the  Wom- 
en's  Missionary   Society.     Five  per  cent  to  Benevolence. 

4.  That,  having  entered  into  this  covenant,  we  will  not  be  under  obli- 
gation or  expected  to  sign  any  other  subscription  or  pledge  of  any  kind 
for  any  Church  work  or  benevolence. 


GEMS  OF  THOUGHT  ON  TITHING 

5.  That,  in  case  we  desire  to  make  additional  contributions,  they  will 
be  in  the  nature  of  free-will  offerings,  thank-offerings,  or  other  special 
gifts.  For  this  purpose  the  Church  treasurer  will  keep  a  separate  account, 
so  that  members  desiring  to  make  such  additional  offerings  for  specific 
objects  may  do  so  and  have  the  privilege  of  directing  how  the  money 
shall  be  used. 

6.  That  in  matters  not  herein  provided  for,  the  officers  are  empow- 
ered to  act  for  the  best  interests  of  the  Church. 

Other  Churches  have  varied  this  form  to  suit  their  particular  needs. 
The  using  of  fifty  per  cent  at  home  and  sending  fifty  per  cent  abroad  is  a 
more  ideal  distribution  and  one  toward  which  we  are  working.  We 
renew  our  covenant  from  year  to  year  by  simply  announcing  that  if  no 
word  is  received  to  the  contrary  before  April  ist,  the  covenant  will  be 
considered  renewed.  Others  make  it  a  perpetual  covenant  from  the  start, 
which  is  better. — E.  B.  Stewart,  D.  D.,  Pastor. 

Tithe  Covenant  suggested  by  the  Board  of  Foreign  Missions 
of  the  Presbyterian  Church : 

A  PRACTICAL  APPLICATION. 

I  ought  to  give  systematically,  proportionately,  and  cheerfully.  What 
better  system  can  I  adopt  than  that  of  laying  aside  regularly,  whenever 
I  receive  my  income,  a  certain  proportion  to  be  administered  as  a  sacred 
trust  fund  for  the  Lord? 

What  this  proportion  is  to  be,  must  be  settled  between  the  Lord  and 
me,  but  as  I  am  not  willing  to  adopt  a  lower  standard  than  the  Jew,  I  may 
start  with  at  least  a  tithe  of  my  actual  income,  adding  such  free-will  offer- 
ings as  I  may  find  possible  with  His  blessing. 

As  a  constant  out-go  of  sympathy  in  giving  is  sure  to  bring  a  continu- 
ous inflow  of  joy  in  living,  I  will  make  it  a  rule  to  give  every  tveek.  In 
order  to  be  perfectly  true  in  my  dealings  with  God  in  this  matter,  I  will 
keep  an  accurate  account  of  all  that  I  give,  balancing  the  amount  with  my 
income  at  least  once  a  year. 

And  in  order  to  promptly  put  this  purpose  into  practice,  I  covenant 
to  commence  doing  this  NOW. 

Signed 

Suggested  by  Harvey  Reeves  Calkins  in  "Mary  Christopher:" 
"Believing  it  to  be  the  clear  teaching  of  Scripture  that  God  commands 
His  people  to  return  unto  Him  at  least  one-tenth  of  their  income  for  the 
maintenance  of  His  Church  and  the  increase  of  His  Kingdom  among  men, 
we  deem  it  fitting  and  wise  that  Trinity  Church  should  recognize  the 
Divine  Commandment  as  the  practical  basis  of  its  financial  administration. 

156 


GEMS  OF  THOUGHT  ON  TITHING 

All  members,  therefore,  who  receive  this  as  the  teaching  of  the  Word  of 
God,  and  who  are  ready  to  bring  their  "tithes  into  the  storehouse,"  are 
requested  to  meet  at  the  close  of  the  prayer-meeting  on  the  first  Wednes- 
day in  October  for  the  purpose  of  forming  a  Tithers'  League. 

"By  order  of  the  Official  Board,  Frank  Strong,  Secretary. 

At  a  special  meeting  held  this  day,  August  24,  1904,  at  Winona  Lake, 
Indiana,  of  those  interested  in  the  teaching  of  the  gospel  of  the  tithe,  the 
following  preambles  and  resolutions  were  offered  and  unanimously 
adopted : 

"Whereas,  The  Tithe  Conference  of  ministers  and  laymen  now  being 
held  in  connection  with  the  Winona  Bible  Conference  believes  that  the 
important  command  concerning  the  payment  of  tithes  and  offerings  has 
been  widely  neglected  both  in  teaching  and  practice ;  and 

"Whereas,  Reports  of  Annual  Conferences  and  Assemblies  in  all  the 
various  denominations  disclose  the  fact  that  the  work  of  the  Church  is 
continually  languishing  on  account  of  this  neglect ;  and 

"Whereas,  In  the  judgment  of  this  Conference  the  time  has  come 
for  directing  the  attention  of  God's  people  to  His  plan  of  finance  as  taught 
in  the  Scriptures ;  for  closer  fellowship  among  those  who  practice  tithing 
in  all  the  various  Churches,  and  for  united  effort  in  bringing  to  the  notice 
of  all  men  the  precious  blessings,  both  temporal  and  spiritual,  plainly 
promised  in  connection  with  obedience  to  this  command ;  therefore  be  it 

"Resolved,  That  this  Conference  do  now  proceed  to  organize  what 
shall  be  known  as  The  Twentieth  Century  Tithe  Covenant  Association  of 
America;  its  purpose  to  be  to  propagate  and  extend  the  teaching  and 
practice  of  and  obedience  to  the  Scriptural  plan  of  financing  the  Kingdom 
of  God,  and  to  afford  a  means  of  fellowship  and  co-operation  to  all  who 
may  be  interested  in  this  great  movement." 

The  Twentieth  Century  Tithe  Covenant  Association,  with  headquar- 
ters at  Indianapolis,  Ind.,  has  adopted  and  for  some  years  used  the 
following  covenant : 

"I  agree,  as  a  member  of  the  Twentieth  Century  Tithe  Covenant  Asso- 
ciation, to  bring  one-tenth  of  my  income  into  the  storehouse,  which  is  the 
local  church,  as  an  act  of  obedience  to  God's  Word  and  to  support  the 
Association  loyally  in  its  efforts  to  teach  and  encourage  others  to  render 
this  same  obedience. 

"Name 

"Address " 

Hamilton  Methodist  Episcopal  Conference  convened  at  Berlin,  On- 
tario, adopted  with  great  enthusiasm  the  following  report  from  the  Com- 
mittee on  Systematic  Beneficence  and   Christian  Stewardship : 


GEMS  OF  THOUGHT  ON  TITHING 

"We  believe  the  stewardship  of  property  to  be  one  of  the  most  im- 
portant trusts  ever  committed  to  man,  and  that  it  bears  a  most  vital  rela- 
tionship not  only  to  the  development  of  one's  personal  Christian  char- 
acter, but  to  the  general  progress  of  the  Church  in  all  her  operations  at 
home  and  abroad.  If  ever  the  Church  measures  up  to  the  duties  and  re- 
sponsibilities of  the  times  in  which  we  live,  her  membership  must  recognize 
the  fact  that  consecrated  money  and  the  grace  of  Christian  giving  sustain 
an  essential  relation  to  the  evangelization  of  the  world. 

"To  awaken  and  educate  the  conscience  on  the  subject  of  the  Divine 
Ownership  of  all  we  have  and  our  stewardship  of  the  same,  is  certainly 
an  imperative  duty  incumbent  on  all  religious  teachers  and  preachers. 

"We  are  glad  to  know  that  the  Association  of  Christian  Stewards 
has  done  so  much  towards  promoting  and  enforcing  the  principles  of  sys- 
tematic and  proportionate  giving  as  taught  in  the  Word  of  God.  We 
would  call  attention  to  the  carefully-worded  covenant  under  which  the 
members  of  the  said  Association  regulate  their  givings  to  the  cause  of 
God,  and  would  commend  it  for  acceptance  by  all  our  people  throughout 
the  Hamilton  Conference.     It  reads  as  follows : 

"  'In  grateful  acknowledgment  of  the  truth  that  I  am  not  my  own, 
having  been  redeemed  by  the  precious  blood  of  Christ,  and  in  recognition 
of  the  sacred  obligations  of  Christian  Stewardship,  I  desire  to  be  enrolled 
in  the  Association  of  Christian  Stewards.  I  agree  to  set  apart  not  less 
than  one-tenth  of  my  income,  so  far  as  I  am  able  to  reckon  it,  to  be  used 
as  an  enlightened  conscience  and  the  Providence  of  God  may  direct  in 
maintaining  and  extending  Christ's  Kingdom.' 

"Your  committee  feel  assured  that  the  principle  of  tithing,  if  generally 
adopted  by  our  people,  would  give  us  such  a  full  treasury  and  abounding 
source  of  supplies  that  the  needs  of  the  great  heathen  world  coming  under 
our  especial  care  would  soon  be  fully  met,  and  all  the  other  departments 
of  our  Church  would  be  placed  in  a  condition  of  splendid  efficiency!" 

EPWORTH  LEAGUE  COVENANT. 
"As  good  stewards  of  the  manifold  grace  of  God." — i  Peter  4 :  10, 

I  desire  to  be  enrolled  as  a  Christian  steward.  I  will  hold  all  that 
God  shall  give  me  in  trust  for  Him,  paying  not  less  than  one-tenth  of  my 
income  regularly  and  directly  to  His  cause. 

Signed 

Date Address 

This  card  should  be  sent  for  enrollment  to  the  General  Epworth  League 
office,  14  West  Washington  Street,  Chicago.  Ten  cents  should  accompany 
it  if  certificate  of  enrollment  is  desired. 


GEMS  OF  THOUGHT  ON  TITHING 

All  those  who  sign  the  pledge  cards  sent  out  by  the  Department  of 
Young  People's  Work,  Witherspoon  Building,  Philadelphia,  and  send  the 
same  to  the  department  headquarters,  will  not  only  be  enrolled  there  as 
Christian  stewards,  but  will  be  placed  on  the  Tenth  Legion  list  of  the 
United  Society  of  Christian  Endeavor. 

THE  STEWARDSHIP  PLEDGE. 

"I  desire  to  be  enrolled  as  a  Christian  steward.  I  will  administer  all 
that  God  shall  give  me  as  a  trust  for  Him,  paying  not  less  than  one-tenth 
of  my  income  regularly  and  directly  to  His  work. 

"Signed  

"Address " 

"Unto  God  the  things  that  are  God's." 

ENROLLMENT  BLANK. 
Please  enroll  my  name  in  The  Tenth  Legion  of  the  United  Society 
of  Christian  Endeavor  as  a  Christian  whose  practice  it  is  to  give  God 
the  tithe,  and  send  me  the  certificate  of  membership. 

Name 

Address 

Y.  P.  S.  C.  E Church. 

To  Secretary's  Dept.,  United  Society  of  Christian  Endeavor, 
Tremont  Temple,  Boston,  Mass. 

Covenant  in  use  in  Irvington  Methodist  Episcopal  Church  and  other 
Churches  in  Indiana: 

"Resting  upon  the  plain  proposition  that  one-tenth  of  all  our  increase 
is  God's  and  not  our  own,  nor  in  any  wise  to  be  used  or  appropriated  by 
us  without  dishonesty,  but  to  be  disposed  of  as  God  directs ;  and  finding 
that  He  directs  that  it  be  brought  into  His  treasury,  since  it  stands  in 
plain  words,  'Bring  the  whole  tithe  into  the  storehouse,'  the  reason  an- 
nexed being,  'that  there  may  be  meat  in  Mine  house' — we.  His  people, 
are  upon  the  literal  fulfillment  of  this  command  and  purpose  to  bring  the 
tithe  into  the  Church  as  unquestionably  God's  house,  though  it  has  long 
lain  waste,  and  to  do  this  as  an  act  of  spiritual  religion,  in  full  reliance 
upon  the  promise  attached  to  the  command  that  God  may  be  honored  and 
Christ's  Kingdom  may  surely  come. 

"Name " 


GEMS  OF  THOUGHT  ON  TITHING 

Nathaniel  Cobb  was  one  of  the  faithful  stewards  of  the  nineteenth 
century.  Early  in  his  business  life  he  committed  himself  to  the  follow- 
ing covenant,  and  conscientiously  adhered  to  its  terms.  On  his  deathbed 
he  gave  this  testimony:  "By  the  grace  of  God,  nothing  else,  I  have  been 
enabled  under  the  influence  of  these  resolutions,  to  give  away  more  than 
forty  thousand  dollars.  How  good  the  Lord  has  been  to  me!"  This 
simple  covenant  is  worthy  the  careful  consideration  of  every  business  man. 

Cobb's  Covenant. 

"By  the  grace  of  God  I  will  never  be  worth  more  than  fifty  thousand 
dollars.  By  the  grace  of  God  I  will  give  one-fourth  of  the  net  proceeds 
of  my  business  to  charitable  and  religious  uses.  If  I  am  ever  worth  twenty 
thousand  dollars  I  will  give  one-half  of  my  net  profits.  If  I  am  worth 
thirty  thousand  dollars  I  will  give  three-fourths,  and  the  whole  after  fifty 
thousand.  So  help  me  God,  or  give  to  a  more  faithful  steward  and  set 
me  aside." — Christian  Steward. 

Covenant  suggested  by  R.  L.  Davidson: 
"How  shall  I  give? 

"  'Every  man  according  as  he  purposeth  in  his  heart,  so  let  him  give ; 

not  grudgingly  or  of  necessity,   for  God  loveth  a  cheerful  giver.' — 

2  Cor.  9 :  7. 
"How  often  shall  I  settle  my  account  with  God? 

"  'Upon  the  first  day  of  the  week  let  every  one  of  you  lay  by  him  in 

store  as  God  hath  prospered  him.' — i  Cor.  16 :  2. 
"Has  God  promised  any  blessing  upon  those  zvho  thus  honor  Him? 

"  'Bring  ye  all  the  tithes  into  the  storehouse     .     .     .     and  prove  Me 

now  herewith,   saith  the  Lord  of  hosts,  if  I  will  not   open  you  the 

windows  of  heaven,  and  pour  you  out  a  blessing,  that  there  shall  not 

be  room  enough  to  receive  it.' — Mai.  3 :  10. 

"Recognizing  the  fact  that  I  belong  to  God  and  that  all  my  possession 
I  hold  in  trust  for  Him  as  His  steward,  I  promise  to  return  to  Him  one- 
tenth  of  all  He  shall  entrust  me  with,  and  I  will  strive  to  settle  my  ac- 
count with  Him  each  week. 


'Signed. 


I  believe  that  the  diffusion  of  the  principles  and  practice  of  systematic 
beneficence  will  prove  the  moral  specific  in  our  age. — Gladstone. 

The  following  covenant  is  being  used  in  the  Church  of  the  United 
Brethren  in  Christ.  Will  you  not  join  with  the  scores  of  others  who  will 
prove  God  for  one  year  by  signing  the  following: 

160 


GEMS  OF  THOUGHT  ON  TITHING 

"Trusting  in  Jesus  Christ  for  grace  and  prosperity,  I  will  set  apart 
at  least  one-tenth  of  my  income  this  year  for  my  Lord's  use,  and  will  dis- 
tribute the  same  where  I  think  it  will  most  honor  Him.  This  I  do  in 
recognition  of  God's  rightful  ownership  of  all  I  am  and  have,  and  that 
my  relation  to  Him  and  His  cause  may  be  such  as  shall  not  prevent  His 
blessings  in  and  through  my  life  for  the  extension  of  His  Kingdom." 

Every  pastor,  local  Church  officer,  and  teacher  is  earnestly  requested 
to  bring  this  important  movement  face  to  face  with  every  member  of  the 
Church,  that  no  one  may  have  an  excuse  for  not  doing  his  full  privilege. 

All  who  will  sign  the  foregoing  pledge,  or  agree  to  practice  tithing  for 
one  year,  should  send  their  names  to  Rev.  H.  F.  Shupe,  Dayton,  Ohio,  and 
be  enrolled  as  "tithers."  This  is  important,  that  we  may  communicate 
with  all  tithers  when  advisable  in  promoting  this  hopeful  movement  in 
our  Church.    No  names  will  be  published. — S.  S.  Hough,  D.  D. 

MY  PERSONAL  MISSIONARY  POLICY. 

1.  It  is  my  purpose  to  pray  habitually  for  some  individual  missionary, 
and  also  that  laborers  may  be  thrust  forth  in  sufficient  numbers  to  evan- 
gelize the  world.  Initials 

2.  It  is  my  purpose  to  give  at  least  per  cent  of  my  income 

to  God,  and  of  this  amount  to  give  at  least per  cent  to  the  work 

of  Christ  in  the  non-Christian  world.  

3.  //  is  my  purpose  to  make  the  problem  of  evangelizing  the  world 
an  object  of  further  serious  study,  that  I  may  be  a  more  efficient  worker 
in  leading  the  whole  Church  to  carry  out  the  will  of  Christ  for  the  world. 


Name 

Address 

Denomination 

Date 

Put  your  initials  against  the  purposes  you  can  really  adopt  as  your 
own.  If  unable  to  sign  any  one  heartily,  make  it  a  matter  of  further  study 
and  prayer. 

Send  this  card,  when  signed,  to  the 

Laymen's  Missionary  Movement, 
1  Madison  Avenue,  New  York  City. 

II  161 


GEMS  OF  THOUGHT  ON  TITHING 

ASSOCIATION   OF  CHRISTIAN   STEWARDS 

Founded  A.  D.    1904  for  the  purpose  of  promoting  systematic  and  pro- 
portionate giving  to  God's  cause  according  to  the  Scriptures. 

In  grateful  acknowledgment  of  the  truth  that  I  am  not  my  own, 
having  been  redeemed  by  the  precious  blood  of  Christ,  and  in  recognition 
of  the  sacred  obligations  of  Christian  Stewardship,  I  agree  to  set  apart 
not  less  than  one-tenth  of  my  income,  so  far  as  I  am  able  to  reckon  it, 
to  be  used  in  maintaining  and  extending  Christ's  Kingdom,  and  I  trust 
that  I  may  have  wisdom  and  grace  to  administer  the  other  nine-tenths  as 
a  faithful  steward  of  my  Lord  and  King.  I  desire  to  be  enrolled  in  the 
Association  of  Christian  Stewards. 

*Full  Name 

*Ladies  will  please  write  Miss  or  Mrs. 

Occupation 

P.  O.  Address 

Began  tithing,  Date 

Return  this  to  Rev.  R.  W.  Woodsworth,  414  Manning  Chambers,  To- 
ronto, and  a  Card  of  Enrollment  will  be  sent.  Apply  to  the  same  address 
for  The  Christian  Steward  and  other  literature  on  systematic  and  propor- 
tionate giving. 

The  tithe  system  is  valuable  because  it  is  an  educational  principle. 

It  is  not  a  begging  or  a  boom  for  money.  It  is  a  training  of  a  life  for 
God.  It  is  a  real  and  unmistakable  partnership  with  God.  It  is  a  school 
of  ethics  much  needed  in  the  Christian's  business  course. — G.  L.  Wharton. 

God  asks  one-seventh  of  our  time  and  one-tenth  of  our  income.  The 
demand  in  the  latter  case  is  founded  as  imperiously  on  our  own  necessities 
as  is  the  former.  If  there  be  the  fear  that  we  can  not  prosper  if  we  divert 
one-tenth  of  our  income  into  the  Lord's  treasury,  that  fear  is  born  of  doubt 
of  God's  promises.  He  says  that  financial  prosperity  awaits  the  one  who 
adopts  the  principle  of  deaHng  with  Him  according  to  his  requirements. 
Thousands  of  people  have  a  satisfaction,  a  usefulness,  and  a  prosperity 
that  they  did  not  possess  before,  in  this  habit  of  proportionate  giving,  tak- 
ing as  their  constant  ratio  that  ratio  laid  down  in  the  Word.  Try  it  your- 
self. Do  not  try  an  experiment  with  the  Lord.  You  may  find  yourself 
floundering  in  deep  water  if  you  do,  with  nothing  to  blame  but  your  own 
lack  of  faith.  Trust  the  Lord  fully,  and  He  will  honor  and  bless  you. — 
E.  P.  Whallon,  D.  D. 


162 


CHAPTER  XL 

COMMENT. 

As  To  Prayer. — ''The  next  step  in  prayer  is  to  train  us  for  social 
and  spiritual  efficiency.  It  is  to  keep  our  lives  fit  and  ready  for 
God's  uses.  For  'a  low  standard  of  prayer  means  a  low  standard 
of  character  and  a  low  standard  of  service.'  There  is  a  great 
deal  of  work  done  for  God  with  God  left  out  of  it.  There  are 
too  many  hours  when  God  is  in  the  background  and  we  are  in 
the  foreground.  May  I  suggest  these  words,  given  by  a  professor 
of  mine  years  ago,  that  'Work  without  prayer  is  presumption, 
and  prayer  without  work  is  sacrilege?'" — Bishop  Chas.  E. 
Woodcock,  at  Missionary  Congress. 

"We  think  of  service  by  bulk.  God  thinks  of  quality.  We 
think  of  the  number  of  dollars.  He  of  the  spirit  that  prompted 
the  dollars.  The  offerings  of  the  Temple  were  weighed  in  the 
scales  of  heaven.  The  gifts  of  the  rich  compared  with  the 
widow's  mite  kicked  the  beam." — Dr.  Herrick  Johnson. 

It  would  seem  to  be  the  unanimous  opinion  of  the  many 
ministers  and  laymen  whose  helpful  and  reverent  thoughts  are 
herein  gathered,  men  who  are  widely  known  and  among  the 
leaders  of  thought  and  activity  in  the  Church  in  recent  years, 
that  the  long-neglected  obedience  to  the  tithe  must  again  be 
restored  to  its  rightful  place  in  worship.  Not  in  order  to  fill  the 
treasuries,  which  in  itself  would  be  beneficial  to  the  Church, 
but  in  order  to  win  men  away  from  covetousness  and  selfishness 
and  bring  them  to  acknowledge  God  as  the  Supreme  One, 
entitled  to  the  willing  consecration  of  the  first-fruits  of  our  lives 
and  property,  whether  there  were  a  divine  command  to  that  effect 
or  not.  As  far  back  as  when  "Cain's  countenance  fell"  our 
Father  knew  that  in  the  matter  of  "time  and  substance"  man 
would  ever  need  some  guide  to  save  him  from  utter  envelopment 
in  the  worship  and  pursuit  of  earthly  possessions.     Who  will 

163 


GEMS  OF  THOUGHT  ON  TITHING 

doubt  the  wisdom  of  Him  who  fixed  a  tenth  of  our  income 
as  His  own,  out  of  an  abundant  ten  tenths,  plus  countless  other 
blessings  bestowed? 

Not  only  has  attention  been  called  to  the  duty  of  tithing  by 
Christian  ministers  and  laymen,  but  the  secular  press,  alert  to  new 
developments  in  Church  life  and  usage,  is  calling  attention  to 
the  need  of  some  other  method  than  the  oyster  supper,  fair,  and 
rummage  sale  to  adequately  finance  the  growing  enterprises  of 
the  Church,  The  Indianapolis  Star,  a  prominent  secular  news- 
paper, commented  editorially  upon  the  report  that  the  managers 
of  the  Chicago  Associated  Charities  would  like  to  establish  a 
tithe  system  among  contributors,  thereby  insuring  the  needed 
funds  for  its  work.  Upon  this  new  departure  the  editorial 
comment  of  the  Star  follows : 

"It  is  impossible  to  say  how  general  is  the  custom  in  these 
days  of  paying  one-tenth  of  the  income  to  charity  and  to  other 
good  causes — in  other  words,  to  the  Lord.  The  custom  of  not 
letting  the  left  hand  know  what  the  right  doeth  in  this  line,  at 
least,  of  not  letting  the  neighbors  know,  is  widely  prevalent  in 
the  twentieth  century ;  but  whether  the  reticence  and  secrecy  are 
due  to  modest  dislike  of  publicity  and  pharisaic  display  or  to  a 
consciousness  of  the  fact  that  the  gift  is  not  as  liberal  as  it  might 
be,  is  a  matter  that  need  not  be  inquired  into.  It  is  doubtless 
true  that  many  persons,  grateful  for  the  prosperity  and  blessings 
that  life  has  brought  them,  feel  it  a  duty  to  acknowledge  their 
gratitude  by  gifts  and  in  one  way  and  another  spend  a  tenth  part 
of  their  income,  or  more,  in  promoting  good  works.  .  .  .  Even 
if  they  are  not  all  of  the  prosperous  class,  each  individual  can 
usually  find  some  one  less  fortunate  than  himself,  and  so  see 
where  his  help  can  avail.  But  there  is  a  tendency  to  grow  care- 
less in  regard  to  this  obligation,  and  to  become  reluctant  to  spare 
even  a  small  portion  of  the  personal  possessions  for  a  free  gift. 
If  a  tithing  system  will  help  to  do  away  with  this  carelessness  and 
reluctance,  then  it  is  to  be  recommended." 

The  same  newspaper,  the  Star,  reporting  an  address  recently 
delivered  by  Gov.  Thos.  R.  Marshall  of  Indiana  before  a  conven- 
tion assembly  of  Juvenile  Correction,  had  this  to  say : 

164 


GEMS  OF  THOUGHT  ON  TITHING 

"Turning  to  what  he  declared  the  weakness  of  the  Church  of 
to-day  Governor  Marshall  said : 

"  'The  Church  is  losing  its  grip  on  mankind,  principally  be- 
cause "Asa  turned  from  the  Lord  to  the  physicians,  and  Asa  slept 
with  his  fathers."  If  I  could  have  my  way  in  the  next  Demo- 
cratic Legislature,  I  'd  ask  it  to  pass  the  Ten  Commandments  and 
the  Golden  Rule,  and  immediately  adjourn.  This  theory  of  uni- 
versal love  is  all  right,  but  let  me  tell  you  that  a  little  of  the  rigors 
of  punishment,  here  or  hereafter,  thrown  at  the  people  of  Amer- 
ica would  be  a  great  help  to  them.  I  think  that  sense  of  respon- 
sibility to  a  higher  power,  formerly  in  America,  should  be  brought 
back  again. 

"  'The  liberty  of  America  has  come  to  be  license.  The  right 
to  worship  God  as  your  conscience  dictates  has  come  to  mean 
that  you  do  n't  need  to  worship  Him  at  all  if  you  do  n't  want  to. 

" '/  would  like  to  have  a  little  of  the  divine  faith  in  things 
divine,  as  exemplified  by  the  Puritan,  back  again.  I  wish  there 
could  be  a  revival  in  the  heart  of  the  parents  of  America  so  they 
would — God  helping — do  the  right  thing  by  their  little  ones.  I 
think  the  Church  of  America  ought  to  rouse  itself  and  understand 
that  it  is  its  brother's  keeper,  and  that  it  can't  button  its  coat  about 
it  and  shift  the  responsibility.'  " 

The  Governor  evidently  would  like  among  other  things  to  see 
the  family  altar  restored  and  the  children  taught,  for  instance, 
how  Nehemiah  rebuilt  the  temple  and  other  inspiring  stories 
of  the  good  old  Book.  These  stories  would  be  a  fine  substitute 
for  the  modern  moving  picture  show  and  other  attractions  tending 
to  lead  the  children  and  youth  away  from  thoughts  of  God.  The 
Governor  is  in  position  to  see  the  trend  of  events,  and  does  not 
hesitate  to  speak  a  note  of  warning. 

Governor  Stubbs  of  Kansas  is  also  outspoken  with  regard  to 
the  mistake  of  parents  and  business  men  in  pursuing  wealth  and 
station  instead  of  seeking  happiness  in  ministering  to  others.  In 
his  address  at  the  recent  Missionary  Congress  he  said : 

"There  were  twenty-five  years  that  I  was  not  doing  anything 
but  working  day  and  night  and  putting  all  the  energy  of  my  life 
into  building  up  a  business.     For  the  last  five  years  I  have  hardly 

165 


GEMS  OF  THOUGHT  ON  TITHING 

known  what  business  was ;  and  I  will  confess  to  you  that  the 
greatest  pleasures  of  life  have  come  in  the  work  that  I  have  done 
in  the  last  four  or  five  years  in  a  public  way.  It  has  broadened 
and  sweetened  my  life.  I  have  come  in  contact  with  the  greatest 
and  best  men  and  women  in  this  Nation.  And  it  has  done  me  a 
great  deal  of  good. 

"I  believe  that  the  business  men  of  this  country  want  to  find 
out  that  when  they  pile  up  a  fortune  four  or  five  times  as  much 
as  they  need,  and  leave  it  to  their  children,  a  good  many  times 
they  are  going  to  destroy  their  homes  and  their  children  and  make 
them  foolish.  Rich  men  all  over  this  Nation  are  leaving  their 
children  a  whole  lot  of  trouble  by  leaving  them  too  much  money." 

The  timely  words  of  these  two  Christian  men  in  honored  po- 
sitions ought  to  have  weight,  for  there  is  reason  to  believe  that 
men  and  conditions  are  not  improving  in  these  respects.  A  re- 
cent news  item  states  that  "while  the  United  States  has  increased 
in  population  three  and  one-half  times  since  1850,  it  has  increased 
in  wealth  fourteen  times."  Yet  the  gifts  of  Christian  people  per 
capita  for  Church  and  missionary  objects  are  reported  less  to-day 
than  twenty-five  years  ago.  Here  is  food  for  reflection.  God 
help  and  awaken  the  Church  that  she  may  get  back  to  original 
principles,  that  her  adherents  may  more  reverently  obey  the  Ten 
Commandments  and  the  Golden  Rule,  and  that  the  life  as  well 
as  the  property  of  God's  children  may  be  more  unreservedly 
yielded  to  Him. 

A  very  great  help  in  furthering  the  tithe  principle  in  the 
Churches  would  be  weekly  or  monthly  articles  in  the  religious 
press,  such  as  are  qtioted  herein  in  various  chapters.  Not  enough 
attention  is  given  by  the  press  to  the  Scriptural  teaching  re- 
garding the  tithe  and  the  religious  uses  and  devotion  of  property 
to  God.  True,  much  is  said  about  the  financial  needs  of  the 
Church  and  missionary  enterprises.  Earnest  and  timely  appeals 
are  frequently  made  for  these.  But  may  not  this  be  a  good  period 
for  special  emphasis,  as  for  instance,  in  recent  numbers  of  the 
Pacific  Baptist,  where  whole  issues  of  the  paper  have  been  given 
over  to  Editorial  and  contributed  articles  upon  tithing  and  the 
Scriptural  doctrines  of  stewardship. 

166 


GEMS  OF  THOUGHT  ON  TITHING 

A  lajTnan  once  won  to  yield  his  tithe  to  God  needs  never  to 
be  soHcited.  He  is  ready  always  to  consider  and  fall  in  with 
any  well  directed  appeal  of  the  Church,  because  the  amount  for 
distribution  is  ready  in  advance.  With  him  the  tithe  has  been 
settled  not  for  a  week,  a  month,  or  a  year,  but  for  life. 

I  believe  in  tithing,  of  course.  No  Christian  man  should  be  satisfied 
with  an  offering  of  less  than  one-tenth  of  his  income  to  the  Lord,  and 
few  of  us  should  content  himself  with  so  little.  But  the  call  of  God  can 
not  be  answered  alone  with  money.  R.  P.  Wilder  used  to  say  to  us  in 
the  colleges :  "The  cry  of  foreign  missions  is  the  demand  of  the  highway 
robber,  'Your  money  or  your  life !'  but  the  cry  of  God  for  service  in  His 
Kingdom  is  the  far  more  important  demand,  'Your  money  and  your  life !'  " 
— Ira  Landrith,  D.  D. 

To  Rev.  Dr.  Moore,  Editor  of  Western  Christian  Advocate: 

I  thank  you  for  the  honorable  name  and  place  you  give  to  my  recent 
article  on  "The  Tenth." 

Nothing  of  Judaism  is  abrogated  except  the  types  and  shadows  that 
found  their  fulfillment  in  the  sufferings  and  death  of  Jesus  Christ.  The 
Ten  Commandments  stand,  the  Sabbath  stands,  the  Tithe  stands,  and  these 
are  eternally  binding  upon  the  conscience  of  every  believer.  There  is 
no  want  of  harmony  between  Malachi  and  Paul.  The  offerings  spoken 
of  by  Malachi  cover  the  collections  spoken  of  by  Paul.  The  tithe  is  for 
the  support  of  the  Kingdom. 

It  is  as  old  as  Eden,  and  if  God  had  not  been  robbed  of  His  own, 
the  world  would  have  been  converted  long  ago.  It  is  too  holy  a  subject 
for  excited  controversy.  I  shall  make  no  reply  to  personal  criticism. 
Gilbert  Haven  said  to  me  one  day,  "When  you  do  a  good  thing  and  they 
find  fault  with  you,  make  no  reply,  but  do  it  again."  I  shall  obey  the 
former  editor  of  Eton's  Herald.  That  one  utterance  of  Gilbert  Haven  has 
done  me  a  world  of  good.  We  need  action  now,  not  controversy.  Let 
us  accept  the  challenge  of  the  third  chapter  of  Malachi  and  see  what  will 
happen. 

O  what  revivals  we  would  have !  The  old  command  would  fall  upon 
the  ears  of  the  Methodist  preachers  with  new  power,  "Enlarge  the  place 
of  thy  tent  and  let  them  stretch  forth  the  curtains  of  thine  habitations; 
spare  not,  lengthen  thy  cords  and  strengthen  thy  stakes ;  for  thou  shalt 
break  forth  on  the  right  hand  and  on  the  left;  and  thy  seed  shall  inherit 
the  Gentiles  and  make  the  desolate  cities  to  be  inhabited."  (Isaiah  54:  2,  3.) 
— Bishop  C.  C.  McCabe. 

The  Church  brings  to  its  people  benefits  as  substantial  as  the  teacher, 
the  lawyer,  or  the  physician.  But  no  one  of  these  would  think  of  serving 
his  neighbors  upon  an  agreement  that  each  of  them  would  do  his  part 
towards  paying  him,  each  man's  part  to  be  fixed  by  the  man  himself,  and 

167 


GEMS  OF  THOUGHT  ON  TITHING 

to  be  given  after  meeting  his  other  necessities.  It  is  a  great  wrong  to  the 
Church  to  say  that  we  give  what  we  contribute  to  it.  We  do  not  give  the 
teacher,  or  the  lawyer,  or  the  physician  what  we  pay  him  for  his  services, 
and  shall  we  say  that  the  Church  stands  lower  than  any  of  these,  and  make 
the  Lamb's  Bride  a  perpetual  mendicant !  It  would  be  strange,  indeed, 
if  He  who  knows  so  well  the  weakness  of  the  human  heart,  and  who 
taught  us  to  pray,  "Lead  us  not  into  temptation,"  had  placed  us  without 
some  standard  to  guide  us,  in  a  position  where  we  would  be  so  apt  to 
be  warped  from  the  path  of  duty  by  the  suggestions  of  interest,  affec- 
tion, prejudice,  or  other  causes. — Judge  J.  P.  Hobson,  in  "What  We  Owe." 

"The  silver  and  the  gold  is  Mine,  saith  the  Lord  of  Hosts."  Yes,  every 
coin  we  have  is  literally  our  "Lord's  money."  Simple  belief  of  this  fact 
is  the  stepping-stone  to  full  consecration  of  what  He  has  given  us,  whether 
much  or  little. — Frances  Ridley  Havergal. 

The  matter  of  Christian  stewardship  is  one  of  the  foremost  under 
consideration  in  this  nineteenth  century.  The  Men's  Forward  Movement 
in  the  Church  will  need  among  other  things  to  emphasize  the  stewardship 
of  property  which  for  some  centuries  has  been  drifting  along  without  due 
recognition  of  the  Biblical  plan  of  finance  and  the  holy  tithe  as  the  basis 
of  all  giving.  A  test  of  the  Bible  method  of  one-tenth  for  the  Lord's 
work  by  the  leaders  in  the  Churches  would  soon  demonstrate  its  efficacy 
in  bringing  deeper  spirituality  into  Church  life.  Never  in  history  has 
the  Church  held  such  vast  wealth  in  possession  of  its  membership,  many 
times  what  it  was  twenty-five  years  ago,  and  yet  the  Church  records 
indicate  a  falling  off  in  the  pro  rata  gifts  to  missionary  and  benevolent 
objects.  Is  it  not  time  to  wake  up  to  the  true  situation  and  endeavor  to 
use  God's  tithe  plan  as  the  basis  of  our  future  methods  of  Church  finance? 
With  the  late  Bishop  McCabe,  we  say,  "Other  plans  might  succeed,  this 
can  not  fail." — Wm.  C.  Van  Arsdel. 

In  no  way  is  money  so  wisely  and  profitably  employed  as  in  the  up- 
building of  the  cause  of  Jesus  Christ.  Scores  of  dollars  are  spent  in 
many  a  community  in  the  service  of  sin  and  evil  to  every  one  spent  in  the 
cause  of  holiness,  and  see  what  is  the  result.  See  what  wretchedness  and 
poverty  and  disease  and  disaster  come  as  the  result  of  wrong-doing. 

Men  spend  nearly  two  thousand  millions  of  dollars  every  year  in  the 
United  States  for  intoxicating  Hquors.  If  they  would  entirely  abstain 
from  liquor  and  should  spend  this  same  amount  of  money  every  year  in 
the  cause  of  religion  and  righteousness,  the  whole  Nation  would  soon  be 
free  from  vice  and  crime  and  poverty  and  suffering  and  sickness.  It 
would  be  a  transformed  country.  Righteousness  exalteth  a  nation.  Sin 
is  a  reproach  to  any  people. 

//  should  be  the  actual,  practical  rule  in  life  for  every  one  of  us  to 
give  a  certain,  proper  aviount  of  our  income  to  the  cause  of  God.  The 
old  Bible  rule  was  one-tenth  of  the  income.    No  one  ever  was  or  ever  will 

i68 


GEMS  OF  THOUGHT  ON  TITHING 

be  hurt  by  giving  this  much.  Many  claim  that  this  is  our  bounden  duty, 
and  that  only  after  we  have  paid  this  much  into  the  Lord's  treasury  can 
we  commence  to  make  a  free-will  offering. — Herald  and  Presbyter. 

The  tithe  is  God's  share  of  our  income  by  right.  It  is  to  be  religiously 
set  aside  for  the  Church  of  God  in  the  world.  As  the  Church  is  now 
organized,  it  places  upon  the  tither  the  duty  of  wisely  applying  it  in  pro- 
moting the  Kingdom  of  God,  the  object  for  which  the  Church  exists. 
It  is  not  impHed  that  only  one-tenth  of  the  Christian's  income  is  to  be 
devoted  to  this  purpose ;  the  tenth  is  the  Lord's,  but  the  Christian  should 
give  "freely"  and  "bountifully"  of  the  remainder  of  his  income.  He  is 
also  the  steward  of  the  nine-tenths,  and  for  the  wise  use  of  it  he  is  held 
accountable. — H.  F.  Shupe. 

God's  standard  of  liberality,  as  laid  down  in  the  New  Testament,  for 
the  Christian  Church,  is  a  complete  consecration  of  time  and  money 
(and  by  this  we  mean  every  moment  and  every  dollar)  to  be  used,  to 
the  very  best  knowledge,  in  the  way  that  will  best  glorify  God  and  rescue 
poor  perishing  souls  from  the  eternal  burnings.  Can  it  mean  less  than 
this  to  love  God  with  all  the  heart,  might,  mind,  and  strength  and  our 
neighbors  as  ourselves?  Has  not  our  Savior  taught  us  that  our  neighbor 
is  any  one  to  whom  we  have  the  opportunity  to  do  good?  Has  He  not 
said  to  us,  "What  shall  it  profit  a  man  if  he  gain  the  whole  world  and 
lose  his  own  soul?" — Rev.  S.  B.  Shaw. 

Giving  is  a  mark  of  godliness  of  the  first  order.  It  belongs  to  our 
religion.  It  measures  religious  interest.  It  graced  the  Old  Testament 
times  as  typical  of  the  origin  and  vital  force  of  Christianity.  Jesus  had 
no  more  marked  characteristic  than  His  giving;  and  the  disciple  should 
be  like  his  Lord. 

The  great  task  of  to-day  is  the  consecration  of  the  vast  money  power 
to  Christ.  Giving  is  so  vitally  related  to  spirituality  that  we  can  not  ex- 
pect to  keep  up  without  it,  and  only  as  this  grace  ripens  into  prominence 
shall  we  approach  that  golden  future  in  promise. — Rev.  W.  H.  Mentzer. 

All  these  things  (Laymen's,  Missionary,  Bible  Class,  and  other  move- 
ments) are  interesting  men  to-day  as  never  before,  and  we  all  know  that 
the  deeper  the  interest,  the  wider  open  will  need  to  be  the  purse  with  its 
consecrated  contents. 

Therefore  let  all  Churches  and  Christians  adopt  the  tithing  system. 
It  is  good ;  it  is  wholesome ;  there  is  saving  Christian  grace  in  it.  There 
is  help  and  salvation  to  others  in  it.  But  let  us  reflect  that  when  we  figure 
on  giving  a  limit  of  ten  per  cent  we  are  figuring  on  keeping  ninety  per 
cent,  which  makes  it  look  much  as  if  we  think  it  considerably  more  blessed 
to  keep  than  to  give. — Charles  D.  Meigs. 

The  Tribune  of  Chicago  confesses  a  vivid  interest  in  hearing  of  cer- 
tain Churches  which  have  "let  up  on  bazaars,  socials,  collection  envelopes, 
and  numerous  other  devices  for  raising  money,"  and  are  now  financing 

169 


GEMS  OF  THOUGHT  ON  TITHING 

their  affairs  by  the  simple  method  of  having  "every  member  agree  to  give 
certain  sums  during  the  year,"  whereby  "the  Church's  officials  knovir  pre- 
cisely what  its  revenue  will  be  and  can  allot  it  intelligently  to  different 
purposes."  That  is  to  say,  this  great  daily  newsgatherer,  alert  for  things 
new  and  novel,  finds  it  strikingly,  almost  sensationally,  novel  that  the 
Churches  are  beginning  to  be  systematic  and  businesslike  in  paying  their 
way  through  the  world.  And  a  material  access  of  respect  for  the  Churches 
is  palpable  in  the  tone  in  which  the  Tribune  speaks  of  the  unexpected  de- 
velopment.— The  Continent,  October  27,  1910. 

How  Much  Shall  I  Give? — This  must  be  determined,  primarily,  by 
ability  and  prosperity — "according  to  that  a  man  hath,"  and  "as  God  has 
prospered  him ;"  and  only  secondarily  by  the  urgency  of  apparent  need. 
Abraham  gave  tithes.  Jacob  likewise  gave  a  tenth.  So  did  all  Israel. 
Jesus  said  of  the  careful  tithings  of  the  Pharisees,  "These  ought  ye  to 
have  done."  The  adherents  of  many  other  religions  regard  the  tenth  as 
sacred  to  Deity.  This  portion  has  been  almost  as  universally  regarded 
as  belonging  to  God  as  the  seventh  day. — C.  E.  Hewitt,  D.  D. 

Shall  the  poor  give?  Do  we  anywhere  read  in  the  Scriptures  that 
God  has  divided  mankind  into  two  classes — one  rich  and  the  other  poor? 
The  former  obligated  by  a  high  sense  of  duty  to  give,  and  the  latter  to 
spend  all  their  earnings  upon  themselves  and  their  families,  and  give 
nothing  to  God? 

Giving  by  God's  people  is  an  act  of  worship,  a  high  duty  we  owe  to 
God  and  to  ourselves.  And  who  will  dare  say  to  the  poor.  Yea  are  not 
sharers  in  this  privilege;  only  the  rich  are  to  honor  God  and  exalt  them- 
selves in  this  act  of  homage?  Our  highest  sense  of  candor  cries  out 
against  such  unwarranted  teaching.  To  allow  this  would  be  to  dig  a  gulf 
between  rich  and  poor,  which  the  Church  of  God  has  devoutly  prayed 
might  never  come. 

Have  we  thought  how  easy  it  would  be  for  the  infinite  God  to  un- 
cover a  gold  mine  and  send  missionaries  to  the  ends  of  the  earth  without 
what  we  call  our  money?  But  what  would  become  of  us?  In  thus  sav- 
ing the  world  He  would  lose  the  Church.  God  has  laid  the  evangeHzation 
of  the  world  upon  the  heart  of  the  Church ;  and  the  Church  in  saving  the 
world  saves  herself,  and  in  losing  the  world  loses  herself. — John  Wesley 
Duncan. 

Now,  take  this  topic  that  I  have,  "The  Necessity  of  an  Adequate 
Financial  Basis  for  the  Evangelization  of  the  World."  Why  is  there  any 
necessity  for  it?  First,  because  of  the  utter  inadequacy  of  the  existing 
methods.  I  think  it  is  pitiable,  as  we  read  the  reports  and  history  of  the 
various  mission  boards  of  our  divided  Church  of  how  poverty  and  in- 
adequacy of  funds  and  of  men  prevent  the  pushing  of  this  thing ;  it  makes 
any  man  who  has  got  any  decent,  red,  Christian  blood  in  him  ashamed 
of  himself  and  his  fellow  Christians.    No  doubt  we  also  have  been  play- 

170 


GEMS  OF  THOUGHT  ON  TITHING 

ing  with  this  problem.  We  have  not  put  our  best  business  energy  into  it. 
We  have  not  begun  to  give  in  any  real  sacrificing  way.  We  business 
men  I  am  talking  about  now.  There  are  others  who  have  made  the  sacri- 
fices, but  the  average  business  man  has  not  yet  gripped  this  thing.  I  say 
one  of  the  first  reasons  is  the  utter  inadequacy  of  the  past  viethods. — Al- 
fred E.  Marling,  N.  Y.,  at  Missionary  Congress. 

Now,  I  confess,  I  do  not  feel  much  interest  in  determining  the  amount 
and  designation  of  these  contributions.  The  main  thing  for  us  to  consider 
is  that  in  this  early  time,  when  God  was  organizing  a  Church  on  the  earth, 
as  a  great  visible  community,  and  impressing  upon  it  the  characteristics 
which  He  intended  to  mark  His  people  in  all  time  to  come,  the  regular, 
systematic,  proportionate  giving  of  property  to  Him  was  enjoined,  and 
enforced  compliance  with  this  rule  was  followed  with  blessing;  and  on 
the  other  hand,  disregard  or  evasion  of  it  was  attended  by  conspicuous 
tokens  of  the  divine  displeasure. 

There  is  one  aspect,  however,  of  the  amount  well  worth  considering. 
On  all  hands  it  is  admitted  that  the  Christian  dispensation  has  enlarged 
our  privileges  and  added  to  our  obligations  to  gratitude.  Now,  are  we 
to  believe  that,  while  it  has  lifted  the  believer  to  a  higher  level  in  all  other 
things,  it  has  lowered  the  rule  in  the  matter  of  property?  The  infant 
Church  was  taught  by  definite  rules  and  habituated  by  them  to  the  work- 
ing out  of  great  principles ;  are  we  to  believe  that  the  dropping  of  the 
rules,  when  the  period  of  pupilage  has  passed,  is  the  abandonment  of  the 
principles?  Assuredly  not. — From  Dr.  John  Hall's  lectures  on  "Re- 
ligious Use  of  Property." 

"Let  inventive  men  consider — whether  the  secret  of  this  universe  does, 
after  all,  consist  in  making  money.  With  a  hell  which  means — 'failing 
to  make  money,'  I  do  not  think  there  is  any  heaven  possible  that  would 
suit  one  well.  In  brief,  all  this  mammon  gospel  of  supply-and-demand, 
competition,  laisses  faire,  and  devil  take  the  hindmost,  'begins  to  be  one 
of  the  shabbiest  gospels  ever  preached.' " — Carlyle. 

The  only  thing  which  makes  tithing  seem  provincial  to  us  is  that  we 
have  stupidly  and  wickedly  discontinued  it  in  the  practice  of  our  Churches. 
The  only  thing  against  it  is  that  it  is  amplified  in  the  Old  Testament. 
Where  would  you  have  it  amplified?  It  is  there  made  so  clear  that  there 
is  no  need  to  reamplify  it.  We  go  back  to  the  Old  Testament  for  much 
of  the  ethics  of  law  and  jurisprudence.  We  go  back  to  the  Old  Testa- 
ment for  the  sun,  moon,  and  stars.  The  only  star  created  in  the  Gospels 
is  the  Star  of  Bethlehem,  that  blessed  star,  dearest  of  them  all.  We  go 
back  to  the  Old  Testament  for  the  Sabbath,  and  would  not  have  any 
unless  we  did.  For  I  would  have  you  note  that  if  the  tithe  is  left  without 
a  New  Testament  foundation  the  Sabbath  is  still  more  so.  Now,  such 
parts  of  the  Old  Testament  have  passed  away  as  were  clearly  typical,  and 
as  such  were  fulfilled  in  Christ,  like  the  bloody  sacrifices  and  the  orders 

171 


GEMS  OF  THOUGHT  ON  TITHING 

and  functions  of  the  Levitical  priesthood.  But  there  are  elements  in 
that  revelation  which  are  neither  typical  nor  temporary,  but  of  the  nature 
of  permanent  institutes  of  humanity.  Such  are  the  laws  relating  to  time 
and  money.  These  two  things  are  broad,  secular  elements  in  the  world's 
daily  life.  Can  we  suppose  that  a  divine  law  would  not  legislate  upon 
them?  Certainly  it  would.  And  how  has  it  done  so?  Of  our  time  God 
requires  one-seventh ;  of  our  means  one-tenth. — Frank  O.  Ballarb,  D.  D. 

It  was  twenty-three  centuries  ago  that  God  said  to  some  of  His  chil- 
dren who  had  had  doubts  on  this  point,  "Bring  ye  the  whole  tithe  into 
the  storehouse,  that  there  may  be  meat  in  Mine  house,  and  prove  Me 
now  herewith  ...  if  I  will  not  open  you  the  windows  of  heaven, 
and  pour  you  out  a  blessing  that  there  shall  not  be  room  enough  to  re- 
ceive it."  And  it  was  twenty-six  centuries  ago  that  an  experiment  of  this 
sort  was  fairly  made  among  God's  people.  As  a  result  of  it  the  tithes 
lay  in  great  heaps,  beyond  the  ability  of  the  Lord's  priests  to  make  use 
of  them.  "Then  Hezekiah  questioned  with  the  priests  and  the  Levites 
concerning  the  heaps.  And  Azariah,  the  chief  priest  of  the  house  of 
Zadok,  answered  him,  and  said,  Since  the  people  began  to  bring  the  offer- 
ings into  the  house  of  the  Lord,  we  have  had  enough  to  eat,  and  have 
left  plenty:  for  the  Lord  hath  blessed  His  people:  and  that  which  is 
left  is  this  great  store." 

To-day,  if  all  the  Lord's  people  should  bring  in  their  tithes  to  the 
Lord's  treasury,  the  money  would  lie  in  heaps  waiting  for  new  machinery 
to  put  it  in  motion.  What  do  you  think  is  the  prospect  of  such  a  finan- 
cial freshet  in  the  religious  channels  of  beneficence?  Are  you  doing  your 
share  to  bring  it  about? — Sunday  School  Times. 

Some  people,  whose  chief  associates  are  their  cattle  and  bank  book, 
will,  when  they  must  leave  them  all  behind,  learn  to  their  eternal  sorrow 
the  depths  of  meaning  in  Jesus'  words,  "Except  a  grain  oi  wheat  fall 
into  the  ground  and  die,  it  abideth  alone."  And  how  lonely  they  will 
be  without  their  check  books  and  ledgers.  Their  investments  brought 
them  no  returns  in  friendship,  in  holy  character,  in  love,  in  fellowship 
with  God.  Alone,  alone,  through  eternity — alone;  earthly  investments 
brought  no  returns  in  heaven. — E.  H.  Eby. 

"You  will  never  win  the  world  for  Christ  by  your  spare  cash."  This 
pregnant  and  suggestive  sentence  was  spoken  by  Mr.  George  White,  M.  P., 
a  few  days  ago  in  his  forceful  address  before  the  United  Kingdom  Alli- 
ance, in  the  Free  Trade  Hall,  Manchester.  It  is  a  timely  utterance, 
and  as  true  as  it  is  timely.  It  is  a  saying  worthy  of  being  printed  in 
letters  of  gold  and  hung  up  as  a  motto  in  every  Christian  household. 
And  it  might  be  reiterated  with  advantage  from  every  pulpit  in  Christen- 
dom. "You  will  never  win  the  world  for  Christ  by  your  spare  cash." 
We  may  interpret  these  words  in  two  senses.  We  can  never  win  the 
world  for  Christ  by  our  "spare,"  meager,  lean,  narrow,  calculating,  eco- 

172 


GEMS  OF  THOUGHT  ON  TITHING 

nomical  measures ;  neither  shall  we  win  the  world  for  Christ  by  our  fag- 
ends  of  time  and  service ;  neither  by  our  small  change,  nor  stinted  and 
ungenerous  gifts. — O.  P.  Gifford,  D.  D. 

Our  stewardship  is  the  truth  emphasized  by  Christ  in  the  parables  of 
the  Talents,  the  Pounds,  and  in  other  parts  of  His  teaching. 

Some  Christians  appear  to  have  the  idea  that  if  they  give  one-tenth  to 
God  they  thereby  acquire  the  right  to  dispose  of  the  remaining  nine-tenths 
as  they  wish :  but  the  fact  that  we  must  recognize  is  that  all  we  have 
really  and  absolutely  belongs  to  God,  and  that  we  must  use  all  so  as  to 
please  Him.  We  must  also  recognize  the  fact  of  God's  providential,  pros- 
pering hand.     "What  have  we  that  we  have  not  received?" — Selected. 

So  it  is  with  God's  claims  upon  us.  He  places  His  treasures  in  the 
hands  of  humanity,  but  requires  that  one-tenth  shall  be  faithfully  laid 
aside  for  His  work.  He  teaches  us  the  lesson  that  He  requires  this  por- 
tion to  be  placed  in  His  treasury.  It  is  to  be  rendered  to  Him  as  His 
own;  it  is  sacred,  and  it  is  to  be  used  for  sacred  purposes, — for  the  sup- 
port of  those  who  carry  the  message  of  salvation  to  all  parts  of  the  world. 
He  reserves  this  portion,  that  means  may  ever  be  flowing  into  His 
treasure-house,  and  that  light  and  truth  may  be  carried  to  those  who  are 
nigh  and  those  who  are  afar  off.  By  faithfully  obeying  this  requirement 
we  prove  that  we  realize  that  all  belongs  to  God. — H.  R.  Johnson. 

Love  must  have  some  form  of  adequate  expression.  The  giving  of 
money  is  one  very  significant,  for  money  is  a  vital  part  of  our  life.  Love 
is  not  satisfied  with  that  alone.  Other  forms  of  service  are  necessary, 
but  this  is  important.  Love  speaks  of  the  objects  of  its  affection,  love 
communes  with  its  Lord,  love  sacrifices.  Love  observes  the  law  of  tithes 
and  offerings  without  feeling  the  pressure  of  legal  obligation.  It  is  the 
very  nature  of  love  to  give,  and  the  law  of  proportionate  giving  presents 
a  covenient  method  for  its  expression. — Rev.  E.  E.  Urner. 

As  I  have  worked  and  prayed  over  this  theme  the  conviction  has 
grown  upon  me  that,  in  not  fixing  upon  some  proportion  in  giving  and 
urging  that  upon  every  member,  the  Church  has  made  the  same  mistake 
that  she  would  have  made  had  she  not  fixed  upon  one-seventh  of  every 
Christian's  time,  but  had  left  every  member  free  to  set  aside  so  much 
or  so  little  of  his  time  from  business  as  might  seem  good  in  his  own  eyes. 
It  is  plain  to  all  that,  had  not  the  early  Christians  set  aside  one  day  in 
seven  for  the  worship  and  service  of  God  and  resolutely  abstained  from 
their  ordinary  work  upon  that  day,  Christianity  would  never  have  become 
one  of  the  great  world  religions.  It  grows  equally  clear  to  me  that  were 
the  Christians,  along  with  the  devotion  of  one-seventh  of  their  time  to 
the  Lord,  to  set  aside  also  one-tenth  of  their  net  income  for  His  service, 
the  world  would  be  speedily  evangelized. — Bishop  Bashford. 

The  Other  Extreme. — Is  it  not  reasonable  to  expect  that  Christians  in 
this  great  missionary  dispensation  should  give  at  least  one-tenth  of  their 


GEMS  OF  THOUGHT  ON  TITHING 

income  to  the  cause  of  God  ?  The  late  Dr.  Joseph  Parker,  of  London,  said 
in  one  of  his  sermons :  "Now,  if  I  were  a  constructor  of  congregational 
Churches,  I  would  never  allow  any  man  to  become  a  Church  member  until 
he  pledged  himself  to  give  one-tenth  of  his  income  to  Christ.  It  might  re- 
duce the  Church  roll,  but  it  would  increase  the  Church  fire.  Self-taxation 
in  money,  in  service,  sacrifice  at  some  crucifying  Calvary  point,  that  is 
Christianity."  Whilst  we  would  not  commend  so  drastic  a  measure  as 
this,  nevertheless  we  would  urge  most  strongly  the  absolute  necessity  of 
a  most  thorough  education  of  the  people  in  the  principles  and  obligations 
of  Christian  stewardship.  The  Churches  of  Christendom  should  introduce 
conscience  and  system  and  Bible  teaching  into  their  finances. — Christian 
Steward. 

The  following  parody  on  Hamlet's  soliloquy  was  found  on  the  back 
of  a  bank  pledge  in  a  New  Haven  church.  It  is  a  true  picture  of  the  dead- 
beat  too  often  to  be  found  in  the  Lord's  house: 

"To  pledge  or  not  to  pledge — that  is  the  question. 

Whether  't  is  nobler  in  a  man 

To  take  the  gospei  free  and  let  another  foot  the  bill, 

Or  sign  a  pledge  and  pay  towards  Church  expenses ! 

To  give,  to  pay — aye,  there's  the  rub,  to  pay, — 

When  on  the  free-pew  plan  a  man  may  have 

A  sitting  free  and  take  the  gospel,  too. 

As  though  he  paid,  and  none  be  aught  the  wiser 

Save  the   Church    Committee,   who — 

Most  honorable  men — can  keep  a  secret ! 

"To  err  is  human,"  and  human,  too,  to  buy 

At  cheapest  rate.     I  '11  take  the  gospel  so ! 

For  others  do  the  same — a  common  rule ! 

I  'm  wise ;  I  '11  wait,  not  work — I  '11  pray,  not  pay, 

And  let  the  other  fellow  foot  the  bills. 

And  so  I  '11  get  the  gospel  free,  you  see." 

— The  Church  News. 
The  kingdom  of  this  world  will  not  have  become  the  kingdom  of  our 
Lord  until  the  money  power  has  been  Christianized.  What  is  needed  is 
not  simply  an  increased  giving,  an  enlarged  estimate  of  the  "Lord's  share," 
but  a  radically  different  conception  of  our  relations  to  our  possessions. 
Most  Christian  men  need  to  discover  that  they  are  not  proprietors,  ap- 
portioning their  own,  but  simply  trustees  or  managers  of  God's  property. 
All  Christians  would  admit  that  there  is  a  sense  in  which  their  all  belongs 
to  God,  but  deem  it  a  very  poetical  sense,  wholly  unpractical  and  practically 
unreal.  The  great  majority  treat  their  possessions  exactly  as  they  would 
treat  property,  use  their  substance  exactly  as  if  it  were  their  own.  Chris- 
tians generally  hold  that  God  has  a  thoroughly  real  claim  on  some  por- 
tion of  their  income. — ^Josiah  Strong,  D.  D. 

'74 


GEMS  OF  THOUGHT  ON  TITHING 

"If  all  Christians  tithed,  what  would  be  the  result?"  The  evangeliza- 
tion of  the  world  would  soon  follow  the  payment  of  this  debt.  The  Gov- 
ernment reports  state  that  the  income  of  every  man,  woman,  and  child 
in  the  United  States  is  fifty-ftve  cents  a  day.  There  are  about  thirty 
millions  of  Christians  in  this  country.  Let  us  tabulate  their  income  and 
tithes :  Number  of  Christians  in  the  United  States,  30,000,000 ;  income  of 
Christians  in  the  United  States,  $6,022,500,000;  tithe  due  from  Christians 
in  the  United  States,  $602,250,000. — News  Item. 

Contributions  of  all  Churches  and  denominations  of  the  United 
States  amount  to  about  $120,000,000,  or  one-fifth  of  above  esti- 
mate. What  about  the  other  $480,000,000?  Are  we  robbing 
God  to  this  extent  each  year  of  the  tithe  alone,  say  nothing  of 
free-will  offerings? 

Whatever  may  be  the  graces  of  the  "up-to-date,"  "twentieth-century" 
church,  its  members  pay  less  for  the  support  of  religion  than  did  the 
fathers  of  forty  years  ago.  To  church  support  and  such  benevolences 
as  are  reported  in  our  statistical  tables  the  average  Presbyterian  gave 
$18.90  in  1870  while  he  gives  but  $17.15  now,  and  the  per  capita  deposits 
in  the  savings  banks  of  the  United  States  were  only  one-third  what  they 
are  to-day. — Dr.  Jenkins. 

LATEST  FOREIGN  MISSIONARY   STATISTICS. 

Prepared  by  Mr.  I.  W.  Baker,  of  the  Laymen's  Missionary  Movement. 

Society  Membership  Gifts  Average 

United    Presbyterian 135,205  $335,645  $2.48 

Ref.  Church  in  America.  ....  116,815  207,404  1.77 

Pres.  Church  in  U.  S 282,000  452,000  1.60 

Advent     25,000  34,887  1.39 

Congregational    730,718  721,396  .98 

Pres.  in  U.  S.  A. 1,311,819  1,285,125  .98 

Protestant   Episcopal 928,000  737,i6i  .79 

Methodist  Episcopal    3,156,804  2,190,318  .69 

Baptist     , 1,342,199  824,575  -61 

Methodist  Episcopal    (South),  1,835,000  881,520  .46 

Disciples  of  Christ 1,300,000  520,000  .40 

United  Evangelical 73,55i  28,120  .38 

Lutheran,    (Gen.  Synod.) 232,247  85,348  .36 

Ref.  Church  in  U.  S, 297,110  108,673  .36 

United   Brethren 280,000  98,000  .35 

Lutheran,    (Gen.  Council)  ...  479,575  58,002  ,12 

The  above  statements  of  Dr.  Jenkins  and  Mr.  Baker,  just 
made  public,  indicate  that  about  fifteen  times  as  much  money  is 

175 


GEMS  OF  THOUGHT  ON  TITHING 

being  applied  toward  local  Church  and  home  objects  than  are 
given  for  missions  and  evangelism.  These  figures  do  not  indicate 
that  in  the  devotion  of  money  Christians  are  loving  their  neigh- 
bors as  themselves,  and  this  under  the  new  dispensation  all  are 
reminded  to  do.  But  if  all  men  were  tithing  their  incomes,  sta- 
tistics would  be  different.  The  Church  and  Christian  institu- 
tions would  flourish  and  become  dominant  powers  for  righteous- 
ness, such  as  would  make  the  world  "sit  up  and  take  notice," 
and  the  great  purposes  of  the  Father  would  see  such  glorious 
culmination  as  would  bring  the  greatest  joy  the  earth  has  ever 
witnessed. 

I  believe  every  one  should  give  at  the  very  least  one-tenth  of  all  in- 
come to  the  Lord.  I  have  done  so  for  a  number  of  years  with  pleasure 
and  profit  in  every  way.  Many  who  would  spurn  to  tithe  their  income 
for  religious  purposes,  think  they  actually  give  more,  but  an  accurate 
count  would  show  that  they  do  not.  Moreover  we  are  bound  to  give  the 
first  fruits  of  all  to  God.  If  we  do  not  we  shall  suffer  in  some  way,  here 
or  hereafter.  Covetousness  fights  the  tithe. — E.  I.  D.  Pepper,  Editor 
Christian  Standard. 

Does  any  thoughtful  man  for  a  moment  suppose  that  the  Christian 
Church,  with  its  overflowing  treasury,  is  unable  to  finance  such  a  cam- 
paign as  that  which  has  been  outlined  by  the  Laymen's  Movement?  Even 
an  average  of  five  dollars  annually  per  member  would  furnish  an  aggre- 
gate of  $200,000,000  for  the  missionary  enterprises  of  the  Church  at  home 
and  abroad.  Reserving  one-fourth  of  this  amount  for  home  missions,  the 
remainder,  $150,000,000,  would  maintain  an  army  of  75,000  missionaries 
in  the  foreign  field  at  an  expense  of  $2,000  per  annum  for  each  man,  in- 
cluding cost  of  buildings  and  other  necessary  equipment.  This  would 
supply  one  missionary  to  every  13,000  heathen.  Is  this  an  unreasonable 
proposition  to  submit  in  financing  the  great  Kingdom  of  the  Lord  Jesus 
Christ?  Would  the  exchequer  of  the  Church  be  impoverished  by  em- 
barking in  such  an  enterprise?     Most  assuredly  not. 

Let  Christians  everywhere  tithe  their  income,  and  let  the  rich  supple- 
ment that  tithe  by  liberal  free-will  offerings,  and  the  above  proposition 
would   have  ample   financial  backing. — Christian  Steward. 

If  the  Jew  was  bound  by  law  to  render  to  the  Lord  His  tenth  three 
or  four  times  over,  the  Christian,  who  owes  all  he  is  and  has  to  the  Lord, 
is  bound  by  love.  The  Christian  is  a  steward  entrusted  with  the  mani- 
fold gifts  of  God,  both  temporal  and  spiritual,  and  it  is  required  as  it  is 
expected  of  stewards  that  they  will  certainly  have  to  give  an  account.  In 
our  judgment  the  next  great  revival  of  religion  which  sweeps  over  this 
land,  if  one  ever  does  come,  will  be  marked  by  a  consecration  of  wealth 

176 


GEMS  OF  THOUGHT  ON  TITHING 

to  God  and  His  cause  in  the  earth.  For  dther  the  wealth  of  God's  people 
must  be  consecrated  in  a  far  greater  degree  than  it  is  now,  or  it  will  prove 
a  curse  and  a  millstone  about  our  necks. — Independent. 

We  should  give  a  definite  per  cent  of  our  income  to  the  Lord's  work. 
It  should  not  be  less  thart  a  tenth ;  many  can  and  do  give  much  more  than 
this,  but  if  all  Christians  should  tithe  their  income  there  would  be  an 
abundance  in  the  Lord's  treasury.  There  are  several  denominations  which 
could  evangelize  the  world  alone  without  the  help  of  Gathers,  if  all  of  their 
members  would  pay  a  tithe  of  that  which  the  Lord  has  given  them  back 
into  His  treasury. 

Indeed,  there  is  one  individual  Church  corporation  in  New  York  City 
that  could  evangelize  the  world  alone  if  the  money  intrusted  to  it  could  be 
spent  for  that  purpose.  I  know  of  some  business  and  professional  men 
who  have  put  themselves  on  a  good  living  salary  and  spend  all  the  rest  of 
their  income  for  the  furtherance  of  the  gospel. — Dr.  James  R.  Pratt. 

God  issues  an  explicit  challenge  to  His  people  in  language  that  ought 
to  inspire  confidence  and  faith:  "Bring  ye  the  whole  tithe  into  the  store- 
house, that  there  may  be  meat  in  Mine  house  and  prove  Me  now  herewith, 
saith  the  Lord  of  hosts,  if  I  will  not  open  you  the  windows  of  heaven, 
and  pour  you  out  a  blessing,  that  there  shall  not  be  room  enough  to  re- 
ceive it." 

Does  God  mean  what  He  says?  Undoubtedly  He  does.  And  no  one 
ever  accepted  of  His  challenge  without  reaping  the  reward  of  obedience. 

But  let  us  bear  in  mind  that  the  promise  in  this  Scripture  is  never 
fulfilled  in  answer  to  prayer.  It  is  fulfilled  on  a  practical  cash  basis.  The 
Divine  challenge  is  only  made  good  in  response  to  the  bringing  of  the 
whole  tithe  into  the  storehouse.  The  essential  condition  complied  with, 
God  gives  us  the  pledge  of  His  own  eternal  word  that  we  shall  be  the 
gainers  and  not  the  losers  by  obedience  to  His  great  property  law.  A 
formidable  array  of  testimony  could  be  produced  to  show  how  true  God 
is  to  His  own  challenge. — Rev.  R.  W.  Woodsworth. 

1.  The  Christian  belongs  to  God — spirit,  soul,  and  body — in  all  powers 
and  possibilities. 

2.  All  that  the  Christian  has  is  to  be  used  with  an  eye  single  to  the 
glory  of  God  in  the  accomplishment  of  His  purposes. 

Applying  these  principles,  how  should  a  Christian  deal  with  his  money? 
Of  whatever  income  he  obtains,  he  should  say,  "This  belongs  to  the  Master. 
I  am  to  discover  by  honest  calculation  how  much  I  need  for  the  proper 
maintenance  of  my  life  and  home,  that  both  may  continue  to  glorify  God. 
All  the  rest  is  to  be  devoted,  as  He  shall  direct,  for  the  extension  of  His 
Kingdom  among  men." — Rev.  G.  Campbell  Morgan. 

The  great  peril  of  the  age  is  the  money  peril ;  men  are  money  mad, 
the  Ship  of  State  is  driving  on  the  reefs,  men  are  marketed  in  the  street 

12  177 


GEMS  OF  THOUGHT  ON  TITHING 

at  money  values ;  the  Church  should  cast  the  anchor  of  the  tithe ;'  one- 
tenth  given  weekly  for  God  -will  keep  the  soul  from  covetousness.  As  the 
Sabbath  keeps  all  time  sacred,  so  the  tenth  would  keep  all  money  sacred. 
The  tithe  will  cure  the  nation  of  blood-poisoning.  "No  covetous  man  can 
see  the  Kingdom  of  heaven."  The  tithe  is  God's  cure  for  covetousness. 
No  man  can  pay  God  the  weekly  tithe  and  be  blasted  by  covetousness. — Dr. 

GiFFORD. 

Opposition  to  the  tithe,  these  days,  usually  means  the  person  so  op- 
posing does  not  pay  to  the  Church  even  one-tenth.  Such  person  should  be 
made  to  blush  by  the  example  of  the  Jew  and  heathen. — J.  M.  Stanfield. 

There  is  an  old  parable  of  the  man  who  had  a  pond  of  water  on  his 
land.  He  was  always  hoarding  water,  turning  every  little  ditch  into  his 
pond,  setting  tubs  and  buckets  under  every  eave  and  spout,  and  carrying 
water  to  put  into  it.  He  envied  even  the  birds  what  they  drank,  fearing 
lest  some  day  the  pond  would  be  dry  and  he  would  perish  of  thirst.  But 
coming  one  day  with  an  unusually  heavy  load  of  water,  he  slipped,  and 
fell  into  his  pond,  and  was  drowned.  There  are  many  men  who  are 
hoarding  and  pouring  into  the  pond  of  their  material  wealth,  who  at  last 
will  be  overwhelmed  in  its  waters.  It  is  not  the  pond  which  never  gives, 
but  the  stream  which  does  nothing  but  give,  and  looks  as  if  it  would 
soon  run  itself  away,  that  is  constantly  replenished  and  is  kept  pure, 
sparkling,  and  bright. — Rev.  C.  W.  Harsh  man. 

The  Bible  says,  "Seek  ye  first  the  Kingdom  of  God  and  His  righteous- 
ness." I  do  not  see  how  a  man  can  do  this  effectually  unless  he  is  willing 
to  render  to  God  his  whole  life  unreservedly.  This  includes,  of  course, 
the  consecration  of  all  he  is  and  all  he  has.  No  man,  imless  he  be  un- 
saved or  uninstructed,  can  be  a  fully  consecrated  Christian  who  does  not 
render  to  God  not  only  the  tithe  of  his  income,  this  is  only  part  of  the 
duty;  but  he  must  render  unto  Him  his  heart  and  life  service.  Covetous- 
ness will  keep  many  a  man  away  from  a  full,  complete  salvation.  Tithing 
has  saved  many  a  man  from  a  selfish  life.  It  ought  to  be  regarded  not  a 
duty  only,  but  a  privilege  to  devote  the  tithe  or  tenth  of  our  income  to 
the  service  of  God. — Andrew  J.  Diddel,  Teacher  of  the  largest  Presbyte- 
rian Men's  Bible  Class  in  Indianapolis. 

May  we  call  especial  attention  of  our  readers  to  the  reference 
made  in  Chapter  VI  to  the  life  of  the  late  Samuel  P.  Harbison, 
of  Pittsburg,  a  prominent  business  man  and  Christian  layman, 
who  not  only  tithed  his  income  but  gave  away  a  generous  fortune 
in  free-will  offerings  and  bestowals.  Notice  especially  what 
Mr.  Harbison  has  said  in  his  last  will  and  testament. 

178 


CHAPTER  XII 

REVIVAL  OF  CHRISTIAN  STEWARDSHIP 

Prayer. — This,  too,  we  pray  Thee,  that  the  reflex  influence  of  our 
own  country  may  be  such  that  every  pastor  shall  find  before  him 
new  life  coming  in,  find  that  this  great  sweeping  current  of  God 
shall  flow  through  all  the  world,  causing  every  man  to  find  his 
discipleship,  to  seek  first  the  Kingdom  of  God  and  His  righteous- 
ness. All  this  grant,  O  God,  that  in  saving  the  world  we  shall 
save  our  own  country  from  commercialism  and  materialism,  and 
from  all  the  influences  that  will  make  men  think  secondary  things, 
putting  Christ  first  and  His  kingdom  paramount  above  every- 
thing else  in  our  lives. — Dr.  S.  S.  Hough,  at  Missionary  Con- 
gress. 

In  this  closing  chapter  we  desire  to  note  some  of  the  evidences 
pointing  to  a  revival  in  giving  such  as  Dr.  Horace  Bushnell  pre- 
dicted when  he  said : 

"One  more  revival,  only  one  more,  is  needed — the  revival  of 
Christian  stewardship ;  the  consecration  of  the  money  power  of 
the  Church  to  God ;  and  when  that  revival  comes,  the  Kingdom 
of  God  will  come  in  a  day ;  you  can  no  more  prevent  it  than  you 
can  hold  back  the  tides  of  the  ocean."  J 

The  seed  sowing,  the  preaching  and  teaching  of  the  Bible 
standards  of  stewardship,  must  be  more  earnestly  pursued,  even 
though  much  progress  has  been  made  in  the  past  twenty  years  in 
bringing  the  subject  to  the  attention  of  the  people.  Rev.  Harsh- 
man,  in  one  of  his  latest  tracts  on  tithing,  says  very  correctly: 

"Not  only  has  there  been  a  lack  in  the  amount  of  instruction, 
but  such  teaching  as  has  been  given  has  not  always  been  wise, 
and  sometimes  has  been  so  indefinite  as  to  accomplish  little  good. 
Men  have  been  told  that  they  ought  to  give,  that  they  ought  to 
give  more  than  they  do,  that  the  amounts  given  are  shamefully 
small  and  inadequate  to  the  demand ;  and  that  a  high  law  re- 

179 


GEMS  OF  THOUGHT  ON  TITHING 

quires  all.  And  yet  they  are  left  in  as  much  uncertainty  as  ever 
as  to  the  amount  they  ought  to  give. 

"A  new  movement  has  already  started  that  has  in  it  great 
promise.  It  aims  to  instruct  men  and  persuade  them  to  adopt 
the  Bible  rule  of  proportionate  giving.  Within  the  last  few 
years  it  has  been  frequently  discussed  in  various  assemblies, 
and  the  Society  of  Christian  Endeavor,  the  Baptist  Young  People's 
Union,  the  Epworth  League,  and  other  organizations  have  in- 
augurated campaigns  and  are  circulating  pledges  among  young 
people  to  give  proportionately  at  least  one-tenth  of  their  net 
income." 

A  great  duty  as  well  as  responsibility  rests  upon  the  minister 
in  the  matter  of  enlightening  the  laity  on  the  subject  of  the  tithe 
and  Christian  stewardship.  And  if  in  the  past  it  may  not  have 
seemed  wise  or  opportune,  surely  the  time  has  come  when  the 
laity  full-handed  in  earthly  possessions  and  ready  to  do  her  full 
duty  should  receive  such  instruction  as  will  spiritualize  the  man 
as  well  as  his  income  and  possessions. 

The  late  Bishop  C.  C.  McCabe,  commenting  on  the  success  of 
Wesley  Chapel,  Cincinnati,  Ohio,  for  fifteen  years  a  tithing 
Church,  said  at  a  Alethodist  Conference :  "O  for  ten  men  in  each 
Conference  like  (Revs.)  J.  W.  Magruder  and  Gervaise  Roughton, 
of  Cincinnati  Conference,  who  will  cease  talking  and  just  do  it! 
By  God's  help  I  will  get  them  into  it  as  fast  as  I  can."  The  good 
Bishop's  work  is  still  going  on.  According  to  Bishop  Berry  the 
Methodist  Church  of  the  United  States  gave  $49,000,000  to  all 
causes  last  year,  only  $15,000,000  of  which  amount  was  used  for 
the  support  of  the  Churches  and  ministry. 

No  layman  will  be  moved  or  much  enthused  to  devote  a  tenth 
of  his  income  toward  the  Church  or  religious  purposes  if  an  ap- 
peal comes  to  him,  as  so  often  occurs,  that  a  deficit  exists  requir- 
ing a  half  cent  per  member  increase  in  order  to  pay  it.  Tithing 
would  do  away  v^^ith  the  need  of  such  appeals,  and  the  proper  pre- 
sentation of  the  subject  of  Christian  stewardship  would  con- 
stantly create  an  advance  reserve  of  consecrated  money  that 
would  meet  all  demands  of  Church  and  missionary  enterprise, 

180 


GEMS  OF  THOUGHT  ON  TITHING 

and  at  the  same  time  make  of  the  giver  a  doubly  consecrated  and 
far  more  unselfish  and  useful  man. 

Bishop  McDowell  at  the  recent  Laymen's  Missionary  Con- 
gress in  the  Auditorium,  Chicago,  expressed  himself  thus: 

"There  is  an  occasional  man  who  has  not  submitted  himself 
to  Jesus  Christ  for  a  perfect  salvation.  It  is  so  easy  to  withhold 
part  of  the  life.  He  has  saved  the  feelings  of  some,  and  those 
whose  feelings  He  has  saved  usually  do  not  save  the  feelings  of 
others.  He  has  partially  saved  the  thoughts  of  some ;  others 
have  submitted  other  portions  of  themselves  to  Him,  but  it  is 
clear  that  Jesus  Christ  intended  to  make  a  Christlike  man  out  of 
every  man  He  got  hold  of.  And  a  Christlike  man  is  a  man  who 
is  saved  by  Jesus  Christ  in  all  that  he  is,  and  in  all  that  he  does, 
and  in  all  that  he  has" 

And  further  on  in  the  Bishop's  address  he  continues : 

"And  that  means  among  other  things  that  we  must  take  the 
third  step  in  the  matter  of  spiritual  preparation,  which  is  the 
step  of  intercessory  prayer  to  the  point  of  agony  in  behalf  of  the 
world  for  which  Christ  died,  and  for  which  Christ  lives  forever. 
I  more  than  half  suspect  that  a  lot  of  the  prayer  for  missions  has 
missed  its  point,  because  it  has  not  been  very  concrete. 

"It  does  not  especially  stir  our  hearts  just  to  pray  for  a  cause. 
I  had  an  old  brother  in  one  of  my  Churches  once,  who  had  a  very 
convenient  list  of  high-sounding  phrases  that  he  knew  how  to  put 
together,  sometimes  in  one  order  and  sometimes  in  another,  in 
the  weekly  prayer  meeting.  But  always  somewhere  in  the  course 
of  the  prayer  he  would  ask  that  the  Lord  would  "Bless  the  cause 
of  missions,  from  the  heads  of  the  rivers  to  the  ends  of  the  earth." 
I  think  he  did  not  know  much  about  geography,  but  that  was  a 
good  phrase,  and  like  many  other  good  phrases  it  kept  a  perma- 
nent place  in  the  good  man's  prayer.  But  when  it  came  to  the 
contribution  for  spreading  the  gospel  'from  the  heads  of  the 
rivers  to  the  ends  of  the  earth,'  wherever  that  was,  the  prayer 
was  always  conveniently  forgotten.  Now,  the  spiritual  prepara- 
tion for  helping  Christ  to  save  the  world  will  make  missionary 
praying  a  good  deal  more  concrete  and  personal  than  that." 

l8i 


GEMS  OF  THOUGHT  ON  TITHING 

The  Bishop  has  touched  upon  a  vital  point.  Professing  to  be 
Christ's  must  be  accompanied  with  prayer  and  consecration  of 
self  and  possessions,  and  it  seems  to  us  it  should  be  made  clear  to 
the  laity  what  God  requires  regarding  the  religious  use  of  prop- 
erty so  that  their  prayers  and  gifts  may  become  "concrete"  and 
available  week  by  week  as  God  hath  prospered. 

Recently  the  author  requested  an  expression  from  Rev.  Dr. 
F.  E.  Taylor,  pastor  of  the  First  Baptist  Church,  Indianapolis, 
regarding  tithing.  Two  members  of  his  Church  laid  $5,000  each 
upon  the  Church  plate  last  Christmas  morning.  You  will  not 
wonder  at  such  an  occurrence  when  you  read  the  following  letter 
from  Dr.  Taylor,  showing  this  pastor's  devotion  to  the  tithe  prin- 
ciple : 

"Dear  Mr.  Brown  :  In  answer  to  your  request  let  me  say  that 
all  of  my  Christian  life  I  have  practiced  tithing,  and  have  found 
it  a  rare  blessing  to  my  soul.  We  must  be  just  as  definite  with 
God  as  He  is  with  us.  Of  course  the  tithe  ought  to  be  the  mini- 
mum ;  indeed,  any  one  who  persistently  practices  tithing  will  soon 
find  that  the  tithe  is  not  enough,  and  will  desire  and  love  to  give 
much  more.  The  definite  setting  aside  of  a  certain  amount  of 
our  income  for  God  inspires  faith,  creates  love,  and  engenders 
enthusiasm  for  the  cause  of  Christ.  I  have  never  known  a  tith- 
ing Christian  to  be  indifferent  or  careless  about  Church  attend- 
ance, the  winning  of  souls,  or  the  study  of  the  Bible.  God  is  al- 
ways definite  in  all  of  His  promises.  Let  us  be  definite  in  response 
to  His  appeal  to  our  generosity  as  set  forth  in  the  Word." 

Dr.  Taylor  on  a  recent  occasion  invited  a  prominent  minister 
of  another  denomination  to  preach  in  his  pulpit  to  a  large  congre- 
gation on  the  tithe,  and  is  not  backward  in  acknowledging  this 
truth  either  in  practice  or  in  teaching. 

Conferences,  Synods,  and  Assemblies  are  urging  as  never 
before  "the  preaching  of  special  sermons  at  different  times 
throughout  the  year  on  the  doctrine  of  Christian  stewardship,  the 
duty  and  reward  of  honoring  God  with  our  substance,  the  object 
being  the  permanent  indoctrination  of  the  Church  in  a  much 
neglected  branch  of  knowledge  closely  connected  with  spiritual 
benefit."     The  following  comments  and  notes  of  valuable  infor- 

182 


GEMS  OF  THOUGHT  ON  TITHING 

mation  are  given,  hoping  that  they  may  be  used  of  God  in  helping 
those  who  preach  and  teach  to  see  the  need  of  a  fuller  consecra- 
tion and  deeper  interest  in  the  speedy  evangelization  of  the 
world : 

Dr.  Robert  E.  Speer,  at  the  Missionary  Congress,  said :  "The 
task  is  too  big  for  any  one  body  of  Christians  to  undertake  alone, 
as  the  late  Bishop  of  London  said  to  my  friend,  Mr.  H.  T.  Gar- 
diner. It  is  a  task  in  which  all  Christians  must  join  themselves 
together.  And  even  if  any  one  denomination  were  strong 
enough,  giving  it  a  couple  of  centuries  to  evangelize  the  world,  we 
can  not  wait  for  it.  These  multitudes  are  passing  away.  They 
have  a  right  to  know,  before  they  go,  of  the  Savior  who  died  for 
them,  as  well  as  for  us,  and  no  one  denomination  has  any  right 
to  claim  all  these  generations  to  compass  in  its  own  denomina- 
tional name.     The  need  is  too  urgent." 

Because  of  its  remarkable  import  and  value  we  call  especial 
attention  to  the  following  report  of  Commission  (VI)  of  the 
World's  Missionary  Congress,  Edinburgh.  It  reveals  some 
startling  facts  that  the  Church  at  large  needs  to  know. 

WORLD'S   MISSIONARY   CONGRESS,    ipro. 

[Extracts  from  report  of  Commission  to  Consider  Missionary  Problems 
in  Relation  to  the  Non-Christian  World. — "Home  Base,"  Vol.  7.] 

The  success  of  foreign  missions  largely  depends  upon  the 
financial  support  it  receives  and  upon  the  candidates  available 
for  appointment.  The  investigation  by  this  Commission  reveals 
the  fact  that  there  is  not  a  leading  Missionary  Society  in  Europe 
or  America  that  is  properly  supported.  In  the  judgment  of  the 
officers  of  all  of  these  societies,  work  that  ought  to  be  done  is  left 
undone,  open  doors  are  unentered,  and  even  what  has  been  be- 
gun is  often  disastrously  neglected  because  of  the  insufficiency 
of  the  financial  support.  This  is  a  condition  that  confronts  the 
great  missionary  societies  of  the  world  to-day. 


"In  the  United  States  and  Canada  several  denominations  have 
made  announcement  of  the  amount  of  money  they  require  each 
year  to  accomplish  the  task  of  evangelisation  to  which  they  have 

183 


GEMS  OF  THOUGHT  ON  TITHING 

set  their  hand.     These  represent  from  two  to  six  or  seven  times 
the  total  present  receipts  of  the  respective  societies." 


It  must  be  evident  that  missions  can  not  reach  the  height  of 
their  success  until  every  member  of  every  local  Church  or  parish 
contributes  to  this  work  to  the  extent  of  his  ability.  Until  such 
general  interest  and  support  is  secured  the  Church  as  a  whole 
will  not  be  doing  its  duty  in  carrying  the  gospel  of  Christ  to  the 
nations  of  the  earth.  While  many  missionary  societies  have  set 
before  them  the  ideal  of  securing  an  adequate  gift,  not  only  from 
every  congregation  but  from  every  member  in  each  congrega- 
tion, this  standard  has  not  been  reached  or  even  approached. 

In  some  of  the  denominations  in  the  United  States  from  one- 
tenth  to  one-third  of  the  local  Churches  have  no  share  in  the  for- 
eign missionary  work  of  the  denomination.  One  of  the  extreme 
cases,  which  is  acknowledged  to  be  unusual,  is  the  case  of  a  single 
denomination  containing  21,291  congregations,  of  which  10,118 
gave  nothing  last  year  for  the  support  of  the  foreign  missionary 
work.  It  is  not  surprising,  therefore,  that  the  average  giving 
per  capita  for  foreign  missions  for  that  entire  denomination  last 
year  was  only  $.22,  or  less  than  one  shilling. 


Taking  twenty  of  the  leading  denominations  of  the  United 
States  whose  returns  are  the  most  complete,  we  find  that  the  liv- 
ing members  of  these  denominations  together  gave  last  year  for 
the  support  of  their  own  work,  and  for  the  propagation  of  the 
gospel  in  the  United  States,  an  average  of  $11.40  per  member, 
and  that  the  same  constituency  gave  for  foreign  missionary  work 
an  average  of  a  fraction  over  $.72 — about  three  shillings — ^per 
member.  In  making  this  estimate,  the  amount  given  for  inter- 
denominational efforts  both  at  home  and  abroad  is  not  included. 


There  is  no  missionary  society  that  does  not  feel  the  impor- 
tance of  having  the  young  people  in  the  Sunday  schools  and  in 
the  Young  People's  Unions  and  Societies  so  trained  that  they 
will  in  early  youth  form  the  habit  of  giving  for  missions.     This 

184 


GEMS  OF  THOUGHT  ON  TITHING 

subject  has  been  touched  upon  in  another  part  of  this  Report.  In 
the  practical  apphcation  of  this  idea  to  the  Sunday  schools  and 
young  people,  there  is  general  agreement  that  no  ideal  method  for 
accomplishing  this  has  yet  been  discovered.  Here  is  a  broad  and 
fruitful  field  for  investigation  and  study.  It  is  only  by  holding 
the  young  loyal  to  the  cause  that  we  can  ever  expect  a  loyal 
Church  in  the  future. 


One  secretary  of  a  society  states  that  the  appeal  to  humani- 
tarian instincts  frequently  secured  the  best  results  financially. 
Among  the  more  casual  motives  of  which  mention  is  made  are  an 
intellectual  interest  in  foreign  countries,  the  belief  that  missions 
promote  commerce,  and  are  a  "paying  investment,"  and  a  gen- 
eral feeling  that  it  is  the  correct  thing  to  support  work  under- 
taken by  the  Church. 

It  has  to  be  borne  in  mind  that  even  when  a  right  motive  for 
giving  has  been  supplied,  it  is  necessary  that  definite  steps  should 
be  taken  to  establish  and  maintain  the  habit  of  giving. 

There  are  vast  resources  in  the  Church  for  the  evangelization 
of  the  world  that  have  not  yet  been  made  available,  but  which 
should  be  and  may  be  brought  into  the  treasury  of  the  Lord. 
It  is  the  privilege  and  the  duty  of  those  who  are  engaged  in  the 
work  of  missions  so  to  plait  that  proportionate  giving  shall  be  the 
rule  of  the  Church  and  not  the  exception. 


After  this  survey  of  the  work  of  the  foreign  missionary  soci- 
eties the  conditions  under  which  they  labor  and  the  methods  used 
for  accomplishing  the  ends  of  their  organization,  the  Sixth  Com- 
mission begs  leave  to  present  these  conclusions  to  which  their 
investigations  have  led  its  members. 

The  Protestant  missionary  societies  of  Christendom  through 
their  representatives  in  this  Conference  have  for  the  first  tmie 
given  themselves  to  the  careful  and  comprehensive  study  of  the 
problem  of  the  evangelization  of  the  entire  non-Christian  world. 
In  round  numbers  1,000,000,000  of  the  human  race  are  yet  to  ac- 
cept the  message  of  salvation  through  Jesus  Christ.  Among  these 

185 


GEMS  OF  THOUGHT  ON  TITHING 

vast  populations  it  is  our  task  to  establish  not  only  the  Christian 
Church,  but  those  institutions  of  Christianity  by  which  the  Church 
shall  be  perpetuated. 

The  Church  of  Christ  in  all  its  branches  represented  in  this 
Conference  has  at  its  command  resources  for  the  completion  of 
this  work  possessed  at  no  other  period  in  its  history.  Its  mem- 
bership is  larger,  its  knowledge  of  the  needs  and  opportunities 
more  thorough,  its  experience  is  riper  than  at  any  previous  period. 
At  the  same  time  the  material  wealth  in  the  possession  of  the 
membership  of  the  Church  has  been  increasing  at  a  rate  far  in 
excess  of  the  increase  of  gifts  for  the  support  of  missions. 


Yet  we  desire  to  record  our  strong  conviction  that  all  of  them 
must  fail  unless  they  represent  first  and  always  the  Divine  Spirit 
working  through  human  instruments.  There  can  be  no  forward 
movement  in  missions,  no  revival  of  interest,  no  new  era  of  giv- 
ing, no  great  ofifering  of  life,  except  as  these  are  attained  through 
a  deepening  and  broadening  of  the  spiritual  life  of  the  leaders  of 
the  Church,  and  a  real  spiritual  revival  among  the  members. 
New  methods,  attractive  literature,  widespread  cultivation,  and 
appeals  for  volunteers  can  accomplish  nothing  unless  begun,  con- 
tinued, and  completed  in  prayer,  and  permeated  from  first  to 
last  with  the  Holy  Spirit  of  God. 


The  evidence  before  the  Commission  is  clear  and  convincing 
that  the  great  majority  of  the  men  of  the  Churches  have  not 
heretofore  recognized  their  responsibility,  or  contributed  in  pro- 
portion to  their  ability  to  this  supreme  work  of  the  Church. 
There  is  evidence  that  the  men  of  the  Churches  are  willing  to  do 
large  things,  that  they  are  willing  adequately  to  finance  the  mis- 
sionary enterprise,  if  the  matter  can  be  presented  to  them  in  a 
way  that  will  carry  their  judgment  and  command  their  confi- 
dence.   

In  the  light  then  of  the  findings  and  recommendations  set  out 
so  ably  and  reverently  by  the  Commission,  are  we  not  brought 

i86 


GEMS  OF  THOUGHT  ON  TITHING 

anew  to  see  how  far  short  the  Churches  in  the  States  are  from 
meeting  the  demands  made  upon  them  for  evangeHzing  the 
world?  In  prayer,  in  service,  and  in  the  fuller  consecration  of 
means  all  Christians  should  be  called  and  enlisted.  A  new,  ear- 
nest, and  business-like  devotion  to  God's  prescribed  methods  of 
financing  His  kingdom  can  not  be  left  out  of  the  future  plans 
of  the  Church,  if  the  world  is  soon  to  be  brought  to  Christ,  and  its 
membership  saved,  as  well,  from  covetousness  and  materialism. 

A  revival  in  Christian  stewardship  is  not  an  impossibility.  It  can  be 
brought  about  and  it  will  be  when,  led  by  the  Spirit  of  God,  pastors  and 
officers  of  the  Churches  set  their  hearts  upon  bringing  it  about,  and  ear- 
nestly and  persistently  pray  and  work  for  it. 

The  pastor  stands  at  the  pivotal  point  in  this  crisis.  The  Church  will 
be  largely  what  he,  under  God,  makes  it.  If  the  Church  of  Jesus  Christ 
fails  now  to  advance  to  a  new  endeavor,  to  conquer  the  world  for  Christ, 
the  pastors  will  be  largely  responsible.  We  have  come  to  a  time  when 
some  clarion  call  to  the  Christian  ministry  needs  to  be  sounded  all  along 
the  lines  until  God's  servants  are  stirred  to  faithfulness  and  zeal  in  de- 
claring to  Christian  people  the  whole  counsel  of  God  concerning  the  stew- 
ardship of  money.  Neither  fear  nor  false  modesty  should  be  permitted 
for  a  single  moment  to  cause  the  minister  of  the  gospel  to  be  silent  on 
this  question. — Dr.  C.  A.  Cook. 

So  it  is  with  many  men  who  receive  all  the  benefits  a  Church  can 
bestow  in  a  well-ordered  community,  and  never  pay  a  penny  toward  its 
support,  nor  lift  a  finger  to  carry  on  its  work.  Every  needy  man,  woman, 
and  child  in  the  remotest  corner  of  the  world;  every  cripple  in  a  hospital 
at  home;  every  orphan  and  outcast  who  might  or  would  be  helped  if  the 
Church  had  more  power  and  wealth  at  its  disposal ;  every  good  cause  that 
needs  assistance ;  every  wrong  that  needs  resistance, — appeals  to  the  young 
man  to  throw  in  his  lot  with  the  Church  to  make  it  nobler,  purer,  more 
efficient  in  righting  this  old  world's  wrongs  and  hastening  the  coming  of 
the  better  day. — Francis  E.  Clark,  D.  D. 

If  we  are  truly  Christians,  we  are  a  redeemed  people,  bought  with  a 
price,  and  the  price  is  the  precious  blood  of  Christ. 

If  we  belong  to  Christ  by  God's  covenant,  we  are  bound  to  Him  and 
all  that  we  have  is  His. 

If  we  have  time  and  strength,  these  are  His. 

If  we  are  in  the  possession  of  money  we  must  hold  it  as  stewards  for 
Him,  and  the  very  least  we  could  do  would  be  to  give  at  least  one-tenth 
of  it  for  the  advancement  of  His  Kingdom.    As  a  matter  of  fact,  we  have 

187 


GEMS  OF  THOUGHT  ON  TITHING 

not  begun  to  give  until  we  have  given  beyond  the  tenth.  Mr.  Moody  said 
we  ought  to  give  until  it  hurts ;  but  the  fine  thing  about  that  is,  the  moment 
it  begins  to  hurt  we  experience  the  true  satisfaction,  which  only  comes 
when  we  are  faithful  to  Him. — J.  Wilbur  Chapman,  D.  D. 

But  as  a  set-off  to  this  picture  as  to  what  would  then  happen,  let  me 
quote  some  words  of  Canon  E.  A.  Stuart  spoken  at  the  Students'  Mis- 
sionary Conference:  "I  say  it  deliberately,  I  say  it  with  shame,  but  I 
believe,  nevertheless,  it  is  true — that  there  is  no  single  religion  in  the 
world  whose  followers  give  so  little  to  their  religion  as  do  those  who 
follow  the  religion  of  Jesus  Christ.  I  believe  the  idolator  gives  far  more." 
—Rev.  H.  W.  Hinde. 

Rev.  S.  B.  Shaw,  of  Grand  Rapids,  in  his  valuable  book  en- 
titled "God's  Financial  Plan ;  or,  Temporal  Prosperity  the  Re- 
sult of  Faithful  Stewardship,"  begins  the  introduction  to  his  book 
in  these  words : 

This. book  is  the  outgrowth  of  over  twenty  years'  experience  as  an 
evangelist  among  God's  people  of  various  denominations.  During  all 
these  years  we  have  been  grieved  at  the  covetousness  and  worldliness  mani- 
fested among  professed  Christians.  Multitudes  in  the  various  Churches 
have,  through  unbelief,  resorted  to  unscriptural  methods  of  raising  money 
for  God's  work,  or  have  left  God's  cause  to  languish  for  lack  of  financial 
support.  Seeing  this  sad  state  of  affairs  and  finding  God's  Word  full  of 
precious  promises  for  temporal  prosperity,  and  realizing  the  ignorance  and 
blindness  which  prevail  regarding  God's  financial  plan  for  the  support  of 
His  Kingdom,  and  longing  to  see  others  enjoy  the  blessings  of  a  conse- 
crated life  of  trust,  we  have  recorded  the  convictions  of  our  own  heart 
and  sought  to  make  plain  the  teaching  of  Scripture  on  this  subject. 

It  would  seem  that  when  we  consider  the  goodness  of  God  to  the 
children  of  men,  and  especially  to  those  who  claim  salvation  through  the 
sacrifice  of  His  Son,  that  we  ought  to  give  back  a  great  deal  to  God  in 
return  for  His  goodness  to  us.  Is  it  too  much  to  give  back  to  God  one- 
tenth  of  what  He  gives  to  us?  What  we  greatly  need  is  that  the  heads 
of  families  in  our  Churches,  and  the  young  men  and  the  young  women 
on  salaries  in  our  Churches,  should  consecrate  one-tenth  of  their  incomes 
for  the  Lord's  work. 

I  have  noticed  much  apathy  and  indifference  for  the  cause  of  the 
home  Church,  also  the  cause  of  missions  at  home  and  abroad.  I  believe 
our  people  need  a  campaign  of  education  along  th-e  line  of  tithing,  and 
I  trust  at  no  distant  date  the  leaders  of  our  denomination  and  great  so- 
cieties will  see  fit  to  put  in  the  field  men  to  take  up  this  work  and  push 

i88 


GEMS  OF  THOUGHT  ON  TITHING 

it  aggressively  until  the  greater  portion  of  our  heads  of  famihes  and  our 
young  people  on  salaries  are  tithing  their  incomes  for  the  Lord. — Rev.  J. 
W.  Carpenter. 

Let  us  return  to  the  teaching  of  Holy  Scripture  and,  for  sixteen  hun- 
dred years,  of  the  cathohc  or  universal  Christian  Church,  to  the  effect 
that  God's  claim  of  at  least  a  tenth  should  be  regarded  as  the  first  claim 
upon  every  Christian's  income. 

Tithe-paying,  my  fellow-Churchmen,  is  of  God :  a  great  many  of  man's 
substitutes  therefor  are  of  the  devil.  Some  of  God's  earliest  saints  paid 
Him  tithe  before  the  Bible  was  written;  and  when  God  began  to  write 
His  will  for  the  direction  of  tlis  people  He  announced  what  many  think 
was  intended  to  stand  perpetually,  and  what  a  master  in  chancery,  speak- 
ing before  me,  has  called  "an  unrepealed  enactment."  "All  the  tithe  of 
the  land  ...  is  the  Lord's:  it  is  holy  unto  the  Lord"  (Lev.  27:20). — 
Dr.  Lansdell. 

An  imusual  and  interesting  question  has  been  raised  in  Fayetteville, 
Ark.,  where  a  number  of  business  firms  petitioned  the  city  council  as  fol- 
lows : 

"Some  of  the  numerous  Church  organizations  are  in  the  habit  on 
certain  days — days  when  there  are  many  people  in  the  city  from  the  coun- 
try— of  carrying  on  the  restaurant  business,  and  without  having  paid  any 
privilege  tax  to  the  city,  and  to  the  detriment  of  the  business  of  such  of 
your  citizens  and  petitioners  as  are  engaged  in  the  hotel  and  restaurant 
business. 

"This,  we  submit,  is  not  a  square  deal.  We,  therefore,  pray  that  your 
honorable  body,  being  the  representatives  of  all  the  citizens  of  the  city  of 
Fayetteville,  do  so  amend  the  ordinances  as  to  make  the  burden  of  taxa- 
tion bear  alike  on  all  the  citizens  of  our  city,  either  by  taxing  said  Church 
organizations  so  carrying  on  the  restaurant  business,  or  by  repealing  the 
ordinance  taxing  hotels  and  restaurants." — Herald  and  Presbyter. 

Why  should  we  ministers  of  the  Word  be  backward  to  occupy  ground 
on  the  subject  of  tithing  which  was  held  by  Chrysostom,  Ambrose,  and 
St.  Augustine,  by  Knox,  Owen,  and  Chalmers,  by  Grotius,  John  Ruskin, 
and  Max  Miiller?  We  are  craving  a  revival  of  evangelism  and  hunger- 
ing for  the  conversion  of  souls  in  the  beginning  of  the  twentieth  century. 
What  road  so  certain  to  this  blessing  as  to  take  God's  own  promise  by 
the  handle  and  "bring  all  the  tithes  into  the  storehouse,  that  there  may  be 
meat  in  Mine  house,"  believing  that,  having  fulfilled  the  conditions,  He 
stands  ready  on  His  part  to  open  the  windows  of  heaven  and  pour  us 
out  a  blessing  until  there  shall  not  be  room  enough  to  receive  it. 

As  we  view  the  material  prosperity  around  us  we  are  smitten  with 

189 


GEMS  OF  THOUGHT  ON  TITHING 

a  sad  surprise  to  find  that  amidst  all  this  plenty  the  house  of  God  lieth 
waste.  The  Church  is  a  beggar,  not  a  giver.  She  ekes  out  a  precarious 
existence  upon  the  scraps  and  leavings  of  a  luxury  which  is  vitiating  the 
life  of  her  people.  Her  financing  devices  to  raise  the  wind  are  "the  butt 
of  many  a  flinty  joke."  Her  credit  is  poor;  her  debts  are  multiplied;  her 
revenues  uncertain. 

How  different  all  this  would  be  were  God's  people  patiently  and  lov- 
ingly engaged  in  the  practice  of  proportionate  giving  according  to  the 
Bible  measure.  What  spiritual  joy  would  attend  the  consecration  of  our 
substance !  How  the  credit  of  God's  house  would  look  up !  What 
strength  and  certainty  would  be  imparted  to  all  our  onward  movements ! 
How  streams  of  beneficence  would  begin  to  flow  like  mighty  rivers  to 
make  glad  the  city  of  God !  How  infidelity  and  scoffing  would  hang  its 
head !  How  speedy  would  be  the  evangelization  of  the  world. — From 
address  of  Chairman  Systematic  Beneficence  Committee  to  Indiana  Synod. 

The  budget  idea  has  grown  out  of  this  thought.  Churches  to-day  that 
recognize  their  whole  responsibility  to  the  world  are  adopting  a  budget 
for  missionary  purposes  just  the  same  as  a  budget  for  local  Church  ex- 
penses. The  Church  is  recognizing  the  moral  obligation  of  raising  the 
missionary  budget  just  the  same  as  the  Church  expense  budget.  Bui  we 
must  go  a  step  further.  There  will  be  no  difficulty  in  raising  both  budgets 
and  having  all  the  money  needed  for  carrying  on  our  work  when  the 
Churches  adopt  tithing  as  the  least  percentage  any  member  should  con- 
tribute.— Pacific  Baptist. 

A  new  style  of  benevolence  the  whole  Church  must  exhibit,  or  the 
world  will  never  be  converted.  Sad  it  is  to  think  of  missionary  opera- 
tions curtailed  in  time  past,  of  children  sent  back  to  heathenism,  of  moral 
wastes  unvisited  and  unrepaired,  of  imploring  cries  for  tracts  and  Bibles 
and  the  living  teacher,  which  the  Church  has  yet  but  partially  answered. 
Children  of  the  living  God,  blood-bought  ones,  lay  these  things  to  heart. 
Withhold  not  from  the  cause  you  profess  to  love  your  silver  and  gold.  It 
is  all  the  Lord's,  as  you  are;  for  "the  earth  is  His,  and  the  fullness 
thereof."— Rev.  Asa  D.  Smith,  D.  D. 

After  spending  one  Sunday  morning  on  the  subject  of  the  tithe,  a 
rich  brother,  not  noted  for  his  large  giving,  shook  my  hand  heartily  and 
said,  "That  was  a  good  talk."  I  replied,  "It 's  a  great  deal  better  when 
you  do  it."  So  I  say,  in  conclusion,  whatever  you  may  think,  hear,  or 
read  on  this  subject,  remember,  "it 's  a  great  deal  better  when  you  do  it." 
"The  proof  of  the  pudding  is  in  the  eating."  "Prove  all  things;  hold  fast 
that  which  is  good." — G.  L.  Wharton. 

This  revival  of  interest  in  the  tithe  has  come  at  a  most  opportune  mo- 
ment.   The  Church  of  the  exalted  Christ  has  before  it  unprecedented  op- 


GEMS  OF  THOUGHT  ON  TITHING 

portunities  for  world  evangelization.  Every  nation  stands  with  a  beckon- 
ing hand,  saying  to  the  herald  of  the  Cross,  "Come  in  and  possess  the 
land."  The  Church  of  God  lacks  neither  men  nor  money  to  fulfill  its 
divinely  appointed  task  of  preaching  the  gospel  to  every  creature  in  its 
generation.  We  lack  the  spirit  on  the  part  of  the  majority  of  individuals 
in  the  Church  which  will  consecrate  its  wealth  to  the  Master's  use.  Back 
of  the  paying  of  a  tithe  of  one's  income  to  God  is  the  spirit  that  recog- 
nizes God's  ownership  and  man's  stewardship.  Perhaps  we  can  sdy  to 
this  tithe  movement  what  Mordecai  said  to  Esther  of  old,  "Who  knoweth 
whether  thou  art  not  come  to  the  kingdom  for  such  a  time  as  this." — Rev. 
A.  B.  Strickland. 

One-tenth  of  the  income  of  God's  people  consecrated  to  the  service  of      ^ 
Christ  would  effectually  solve  the  financial  problems  in  all  our  Churches 
and  in  the  work  of  His  Kingdom  throughout  the  world.     It  would  not 
only  relieve  the  great  and  constant  strain,  but  would  actually  double,  if 
not  quadruple,  the  work  now  being  done. — Rev.  W.  A.  Ayres. 

Are  we  returning  to  God  a  tithe  of  our  increase  as  a  sign  of  our 
gratitude  to  Him  and  as  a  proof  of  our  willingness  to  obey  Him?  There 
was  never  an  hour  in  the  history  of  the  Church  when  consecrated  money 
could  accomphsh  more  in  furthering  the  cause  of  Christ  than  right  now. 
Hundreds  of  young  men  and  women  have  offered  themselves  for  Chris- 
tian service  at  home  and  abroad,  but  they  must  be  rejected  because  there 
is  not  sufficient  money  to  sustain  them.  Hundreds  of  missionaries  on 
home  and  foreign  fields  could  multiply  their  power  and  efficiency  if  they 
had  the  money  to  build  institutions  for  industrial  and  mental  and  spiritual 
training,  and  employ  native  helpers  to  act  as  lay  workers,  Bible  readers,  etc. 
The  evangelistic  spirit  is  rife.  It  has  quickened  the  hearts  of  millions, 
but  it  has  not  yet  touched  the  pocketbook.  What  is  the  result?  The  work 
of  the  Kingdom  lags  for  lack  of  means  to  make  it  more  effective. 

We  need  the  co-operation  of  every  consecrated  Christian  who  will  do 
something  for  the  advance  of  God's  Kingdom  among  men.  First,  it  re- 
quires mighty  and  united  prayer.  But  prayer  is  not  enough.  We  owe  God 
at  least  a  tithe  of  our  annual  increase. 

Will  a  man  rob  God?  Not  many  will  do  so  when  they  realize  that 
what  they  have  is  not  theirs,  but  His  in  trust,  and  that  what  they  give 
for  His  cause  is  all  that  will  be  permanently  theirs  in  the  great  day  of 
accounting,  when  we  must  make  report  of  our  stewardship. — Ram's  Horn. 

Among  the  topics  arranged  for  the  Week  of  Prayer  in  all 
Churches  by  the  Evangelical  Alliance  is  one  calling  for  prayer 

191  |i 


GEMS  OF  THOUGHT  ON  TITHING 

that  the  tithe  may  be  restored  to  its  rightful  place  in  our  worship. 
It  reads  as  follows : 

For  Wednesday,  January  4,  191 1:  Foreign  Missions.  Prayer  for  the 
bringing  of  the  due  tithes  into  God's  treasure-house,  and  the  promised 
outpouring  of  the  heavenly  blessing;  for  divine  wisdom  in  meeting  and 
winning  the  believers  in  faiths  other  than  Christian ;  and  for  a  zeal  in  the 
hearts  of  Christians  at  home  as  well  as  in  the  hearts  of  the  heralds  abroad, 
as  pure  and  flaming  and  steadfast  as  marked  the  early  disciples  who  car- 
ried the  gospel  to  the  ends  of  the  then  known  world. 

The  Church  honors  its  rich  conspicuously.  The  wealthy  Presbyterian, 
Episcopalian,  or  Baptist  finds  himself  in  the  high  places  of  the  denomi- 
nation without  conscious  effort.  No  rich  man  need  wait  long  in  any  com- 
munity without  being  fitted  with  a  Church  membership  modified  to  suit 
his  limitations. 

But  this  will  eventually  be  changed.  Stewardship  will  be  a  synonym 
for  righteousness  equally  with  temperance,  and  no  member  of  Christ's 
Church  will  be  considered  in  covenant  fellowship  who  does  not  live  simply 
and  with  true  and  apparent  self-sacrifice.  With  a  world  unevangelized 
the  Church  will  soon  see,  provided  it  progresses  at  all,  that  a  rich  man 
is  a  moral  danger  to  its  membership  unless  he  is  a  steward  of  Christ,  and 
that  a  poor  man  who  does  not  recognize  his  stewardship  is  equally  opposed 
to  the  recognized  will  of  Christ. — John  Marvin  Dean,  in  Pacific  Baptist. 

The  man  who  begins  to  tithe  will  have  at  least  six  genuine  surprises. 
He  will  be  surprised  (i)  at  the  amount  of  money  he  has  for  the  Lord's 
work;  (2)  at  the  deepening  of  his  spiritual  life  in  paying  the  tithe;  (3) 
at  the  ease  in  meeting  his  own  obligations  with  the  nine-tenths  with  God's 
blessing;  (4)  at  the  ease  in  going  on  from  one-tenth  to  larger  giving; 
(5)  at  the  preparation  this  gives  to  be  a  faithful  wise  steward  over  the 
nine-tenths  that  remain;  (6)  at  himself  in  not  adopting  the  Biblical  plan 
sooner. — Rev.  Daniel  G.  Dunkin. 

Mr.  Gladstone,  when  writing  to  the  Secretary  of  the  Systematic  Be- 
neficence Society,  said : 

"I  think  the  object  of  the  society  (which  I  understand  to  be,  inducing 
men  to  give  at  least  some  fixed  proportion  of  their  incomes,  such  as  their 
several  cases  may  permit,  to  purposes  of  charity  and  religion)  is  one  that 
may  be  legitimately  adopted  by  all  Christians,  with  the  greatest  and  most 
beneficial  consequences.  And,  although  it  is  the  religious  character  and 
effect  of  such  a  proceeding  that  has  the  first-claim  attention,  I  for  one  be- 
lieve its  results  would  be  no  less  advantageous  in  a  social,  and  fikewise 
economical,  point  of  view." 

192 


GEMS  OF  THOUGHT  ON  TITHING 

An  opinion  like  this  from  a  layman  whose  environment  so  well  quali- 
fied him  to  judge,  ought  to  be  worth  attention.  Mr.  Gladstone,  I  am  told 
by  a  member  of  his  family,  was  sadly  aware  of  the  stinginess  of  many 
rich  and  great  people.  Also,  as  a  statesman  he  possessed  ample  oppor- 
tunities of  knowing  the  insufficiency  and  inadequacy  of  parliamentary 
legislation  for  moral  purposes ;  whilst  his  lifelong  recognition  of  the  duty 
of  setting  aside  not  less  than  a  tenth  of  his  income  for  charity  might  have 
suggested  to  him  the  value  of  the  practice  as  an  antidote  or  a  remedy  for 
much  of  the  selfishness  that  mars  the  character  of  so  many  of  our  coun- 
trymen.— Henry  Lansdell,  D.  D. 

No  one  can  possibly  deny  that  tithing  would  give  us  all  the  money 
needed  for  carrying  on  the  King's  business,  at  home  and  abroad.  The 
pastors  are  the  ones  to  lead  and  instruct  their  Churches  in  these  matters. 
It  is  up  to  us,  brethren,  to  impress  our  Churches  with  the  fact  that  the 
field  is  the  whole  world,  that  it  is  as  much  our  business  to  carry  on 
mission  work  as  it  is  to  maintain  the  local  Church,  and  if  we  want  money 
for  the  work  to  be  done  we  may  have  it  when  our  people  get  to  tithing. 
When  every  pastor  and  every  Church  not  only  believes  in  but  adopts  this 
financial  method,  we  can  reduce  our  secretarial  forces  and  put  more 
money  into  the  actual  work  of  the  Kingdom.  Until  that  time  secretaries 
will  be  needed  to  furnish  inspiration  and  information  and  to  go  about 
stirring  up  pastors  and  Churches  to  do  their  duty. — Rev.  J.  Whitcomb 
Brougher,  D.  D. 

The  more  I  study  the  financial  problem  of  our  religious  life,  the  more 
am  I  convinced  that  the  only  solution  is  in  the  adoption  of  some  system 
of  proportionate  laying  aside  for  the  Lord's  work — not  in  the  promulga- 
tion of  an  indefinite  doctrine  of  stewardship,  but  in  something  definite 
and  exact.  So  far  nothing  has  been  discovered  so  satisfactory  as  tithing. 
It  has  the  threefold  advantage  of  being  Scriptural,  reasonable,  and  tried. 
Individuals  have  tested  it.  Churches  have  surprised  themselves  and  all 
who  know  them,  by  their  prosperity  under  its  working.  My  experience 
and  observations  warrant  me  in  believing  that  the  adoption  of  tithing 
would  give  our  denomination  the  greatest  forward  impetus  that  it  has 
ever  known.  A  successful  campaign  for  the  tithes  would  mean  more 
than  any  other  revival  we  could  have. — Alexander  Blackburn. 

When  wealth  is  consecrated  by  its  possessor  to  the  extension  of 
Christ's  Kingdom ;  to  relieve  the  distresses  of  the  needy ;  to  the  elevation 
of  the  downtrodden;  to  the  building  and  equipping  of  hospitals  and  asy- 
lums for  the  sick,  the  crippled,  the  blind,  the  aged,  the  insane,  and  those 
deprived  of  hearing  and  speech ;  to  the  instruction  of  the  ignorant ;  to 
the  erection  and  support  of  institutes  in  which  indigent  youth  may  gain 
valuable  information  in  mechanics  and  the  arts ;  or  to  the  endowment  of 

13  193 


GEMS  OF  THOUGHT  ON  TITHING 

those  schools  of  learning  which  lie  at  the  foundation  of  a  nation's  pros- 
perity,— it  affords  the  liveliest  satisfaction  to  the  mind  and  is  often  a 
powerful  educator  of  the  heart. 

By  its  use  for  these  and  kindred  objects  that  which,  when  covetously 
withheld  or  ignobly  used,  is  blightingly  characterized  in  Scripture  as  "un- 
certain riches,"  "mammon,"  "filthy  lucre,"  "the  accursed  thing,"  "carnal 
things,"  "corrupted  riches,"  "cankered  gold  and  silver,"  is  transmuted  by 
a  divine  alchemy  into  blessings  rich  and  varied,  first  to  those  who  give, 
and  next  to  those  who  receive. — J.  F.  Wyckoff. 

About  a  year  ago  there  appeared  in  the  Record  an  unsigned  article, 
headed  "The  Pause."  In  this  article  it  was  asserted  that  there  was,  not 
merely  with  regard  to  any  one  society,  a  pause  in  missionary  progress,  and 
the  writer  declared,  in  solemn  and  serious  words,  "It  is  worth  the  while 
of  God — be  it  reverently  spoken — to  keep  the  world  waiting,  if  thereby 
the  Church's  ideal  of  service  can  be  raised." 

He  meant,  if  I  take  it  correctly,  that  it  is  worth  the  while  of  God 
to  keep  the  world  waiting  if  thereby  the  Church  inay  be  taught  some  les- 
son that  would  render  her  work  afterwards  more  fruitful. 

Twelve  months  have  passed — and  more — and  the  pause  continues. 
Is  the  world  still  waiting — is  God  still  waiting — for  us,  as  a  Church,  to 
learn  something  that  He  would  teach  us?  something  that  would  here- 
after make  our  work  bring  forth  more  fruit?  "Every  branch  that  beareth 
fruit,  He  purgeth  it,  that  it  may  bring  forth  more  fruit." 

The  suggestion  of  this  paper  is  one  which  the  writer  believes  is  a  les- 
son God  is  at  this  time  seeking  to  teach  through  the  deficits — and  it  is 
not  too  much  to  say  that  if  this  is  the  lesson,  and  we  learn  it,  money 
deficits  will  at  once  become  a  thing  of  the  past. — Rev.  H.  W.  Hinde,  Vicar. 

Many  pastors  see  the  evil  that  results  from  worldly  ways  of  raising 
money,  and  in  most  every  Church  there  are  a  few  that  are  sufficiently  ac- 
quainted with  God  to  see  the  wrong  that  is  done  by  courting  the  world 
for  the  sake  of  gain.  One  of  the  first  steps  in  the  wrong  direction  made 
by  many  pastors  is  by  taking  so  many  unsaved  people  into  the  Church. 
Churches  that  are  filled  up  with  worldly-minded  people  that  know  nothing 
of  saving  grace  will,  of  course,  resort  to  worldly  and  carnal  methods  not 
only  in  providing  for  the  temporal  needs  of  the  Church,  but  they  will 
also  resort  to  unscriptural  ways  of  worship.  God's  ancient  Church  was 
cursed  by  bringing  the  uncircumcised  into  the  sanctuary  to  take  part  in 
religious  worship  simply  because  they  had  talent  and  culture  in  music. 
The  Scriptural  method  is  to  preach  the  law  and  the  gospel  and  show 
people  not  only  their  duty  but  their  privilege  in  giving  to  God  their 
earthly  substance.    Who  is  to  blame  for  this  great  darkness  in  the  Church  ? 

194 


GEMS  OF  THOUGHT  ON  TITHING 

Are  not  many  of  God's  ministers  to  blame  for  not  showing  the  people 
God's  financial  plan  for  man's  happiness  and  prosperity? — Rev.  S.  B.  Shaw. 

The  last  months  of  John  Wesley's  life  were  spent  in  vehemently  warn- 
ing the  Methodist  societies  against  the  love  of  money.  Wesley  prophe- 
sied that  if  Methodism  were  ever  destroyed  it  would  be  destroyed  by 
mammonism?  It  is  high  time  for  all  the  successors  of  Wesley  to  echo 
his  fearless  warnings. — Christian  Steward. 

Above  all,  the  pastor  should  be  faithful  in  his  work  of  instructing  his 
people  concerning  their  duty  in  regard  to  this  subject.  Many  of  them 
are  laboring  under  the  impression  that  giving  means  charity,  and  that 
charity  is  something  they  may  exercise  or  not,  as  they  feel  inclined.  This 
whole  subject  is  most  woefully  misunderstood.  Too  many  seem  to  have 
no  sort  of  an  idea  of  Christian  stewardship.  They  call  their  goods  their 
own,  and  if  they  render  one-quarter  of  one  per  cent  of  the  increase  to  the 
Lord,  they  think  it  giving. 

When  Noah  offered  upon  the  altar  one  of  every  kind  of  clean  animals, 
an  offering  unto  the  Lord,  the  Sacred  Word  informs  us  that  the  Lord 
smelled  a  sweet  savor.  Immediately  upon  the  sacrifice  there  followed  with 
significance  the  promise  of  abundance.     (See  Malachi  3.) — Rev.  C.  J.  Pope. 

The  time  has  come  in  our  denominational  life  to  change  our  policy, 
and  it  is  up  to  the  preachers,  teachers,  and  the  denominational  press.  Let 
us  agitate  this  question,  and  never  give  the  individual  Church  member 
any  rest  until  he  gets  right.  I  believe  the  Pacific  Baptist  should  take  the 
lead  in  this  movement.  When  all  the  tithes  are  brought  into  the  store- 
house there  will  be  meat  in  the  Lord's  house  and  to  spare,  and  not  only 
that,  but  there  will  be  such  a  revival  of  good  old-fashioned  religion  as  the 
world  never  saw ;  but  it  will  never  come  until  then. — E.  M.  Runyan. 

Some  one  has  said  this  would  work  a  hardship  on  the  poor.  In  all 
my  experience  I  have  yet  to  find  a  poor  man  who  objected  to  tithing.  It 
is  usually  some  rich  brother  who  makes  a  plea  for  the  poor  man.  The 
next  time  this  happens  I  am  going  to  ask  the  rich  man  to  produce  the 
poor  friend  for  whom  he  is  pleading.  It  is  too  often  an  excuse  by  which 
the  rich  try  to  hide  behind  the  poor. — J.  W.  Brougher,  D.  D. 

The  early  teachings  of  God  to  the  human  race,  as  far  back  as  the  days 
of  Abraham,  I  understand  to  indicate  that  a  tenth  of  our  income  belongs 
to  God  as  our  Father  and  King.  The  rule  is  as  appropriate  now  as 
it  ever  was.  We  ought  to  give  beyond  that ;  but  one-tenth  of  our  income, 
I  take  it,  is  not  ours  to  keep.  Withholding  it,  we  shall  come  to  see  by 
and  by,  is  emblezzling  trust  funds. — Wilbur  F.  Crafts. 

195 


GEMS  OF  THOUGHT  ON  TITHING 

THE  DEVELOPMENT  OF  CHRISTIAN  GRACES. 

The  great  purpose  of  every  child  of  God,  so  far  as  his  own  heart  is 
concerned,  should  be  the  development  of  the  Christian  graces  of  his  heart. 
If  he  does  not  grow  in  grace  and  into  a  fuller  likeness  of  Jesus  Christ 
with  the  passing  of  the  years,  there  is  something  wrong.  This  is  the  com- 
mand of  2  Peter  3 :  18,  "But  grow  in  grace  and  in  the  knowledge  of  our 
Lord  Jesus  Christ."  But  how  can  this  be  done?  I  answer  by  a  more 
complete  obedience  to  the  two  great  commands  of  God's  Word. 

These  commands  are  "go"  and  "give."  The  spirit  of  Missions  will 
deepen  the  work  of  grace  in  the  heart  as  one  responds  to  the  Divine  com- 
mand "go."  I  have  never  known  a  missionary-spirited  person  in  whose 
heart  there  was  not  going  on  a  deep  and  sweet  work  of  grace.  Why  not 
then  the  same  be  true  by  a  response  to  the  other  great  command,  "Give?" 
It  is  true.  God  has  but  one  plan  of  financing  the  work  of  His  Kingdom; 
hence  there  is  but  one  Scriptural  way  in  which  we  can  comply  with  this 
second  command,  "Give,"  viz.,  the  Tithe."  And  he  who  is  as  obedient 
in  this  as  in  the  other  will  find  a  still  deeper  work  of  grace  going  on  in 
his  heart. 

This  is  a  subject  to  which  I  have  given  much  prayerful  thought  and 
have  had  a  number  of  opportunities  of  observing  during  my  fifteen  years' 
ministry,  and  I  am  fully  persuaded  that  a  loving  obedience  to  God's  com- 
mand in  the  devotion  of  a  "Tithe"  is  one  of  the  very  best  means  to  a 
fuller  likeness  of  the  Lord  Jesus  Christ  in  human  character. 

My  brother,  try  it,  test  it  out  for  yourself,  and  find,  with  satisfaction, 
the  joy  resulting  from  obedience  to  this  already  too  long  neglected 
command. — Chas  P.  Foreman,  D.  D. 

If  we  are  to  have  a  clean  government,  if  we  are  to  have  honest  finance, 
not  merely  in  Wall  Street,  but  in  any  part  of  America,  if  we  are  to  enjoy 
those  rights  inalienable  with  which  our  Declaration  of  Independence  says 
that  our  Creator  endowed  us,  we  must  get  back  to  definite  religious  teaching 
as  a  part  of  our  children's  education,  in  the  home  and  elsewhere.  Not 
billion  dollar  Congresses  or  gigantic  crops  make  for  the  true  advance  of  a 
people.  Now,  as  ever,  righteousness  exalteth  a  nation.  We  have  had 
enough  of  quack  religions  and  political  cure-alls.  Let  us  get  back  to  the 
Ten  Commandments,  and  the  fear  of  the  Lord,  which  is  the  beginning  of 
wisdom. — The  Wall  Street  Journal. 

What  is  needed  for  the  forwarding  of  the  Kingdom  of  God  in  the 
earth  is  the  widow's  "mite"  plus  the  "might"  of  the  millionaire. — Dr. 
Ballard. 

196 


GEMS  OF  THOUGHT  ON  TITHING 
NEWSPAPER  ITEMS. 


The  following  are  but  a  few  of  many  references  that  might 
be  made  showing  that  men  entrusted  in  the  Providence  of  God 
with  extensive  business  interests  and  estates  are  studying  con- 
ditions and  seeking  opportunity  to  rightly  devote  and  apply  some 
good  part  of  their  incomes  and  accumulations  toward  the  im- 
provement of  humanity  spiritually,  educationally,  morally,  and 
physically.  It  is  a  hopeful  sign  that  the  number  of  such  bene- 
factors are  multiplying  in  our  land,  and  that  it  is  being  deemed  a 
privilege  by  men  and  women  of  wealth  to  bestow  with  increasing 
devotion  some  good  part  of  their  incomes  for  the  uplift  of  their 
fellow-men. 

Such  men  are  indeed  stewards  of  God's  bounties,  willing  to 
be  used  of  Him  in  furthering  His  great  purposes  in  the  earth 
of  redeeming  the  world  from  sin  and  degradation  and  placing 
mankind  upon  a  higher  plane  of  moral  and  religious  life,  and  re- 
lieving the  lowly  and  helpless  of  much  suffering  and  want. 

PEACE  ADVOCATE  A  TITHER. 

One-tenth  of  the  Herron  Income  Will  Go  to  "the  Lord's  Account." 
Cincinnati,  May  28,  1909. — When  the  will  of  William  Christie  Her- 
ron, the  wealthy  universal  peace  advocate,  who  died  at  his  home  here  a 
few  days  ago,  was  filed  for  probate,  yesterday,  it  became  known  that  one 
clause  specifies  that  one-tenth  of  the  annual  income  of  the  estate  is  to 
go  to  "the  Lord's  account."  The  will  declares  that  the  testator  for  several 
years  had  been  giving  a  tithe  of  his  annual  income  to  religious  institutions. 
The  estate  is  said  to  be  valued  at  a  quarter  of  a  million  dollars. 

RETIRED  FARMER  GIVES  $60,000  TO  CHARITY. 

Kansas  City,  Mo.,  Nov.  23,  1910. — M.  A.  Nayland,  a  retired  farmer, 
pledged  $60,000  to  charity  last  night  and  then  hid  from  interviewers  in 
dread  of  attendant  publicity.  Nayland  was  a  farmer  until  the  city  took 
in  his  farm  and  made  him  rich.  He  lived  simply  and,  despite  his  wealth, 
was  little  known.  Last  night  he  sent  twelve  letters  to  local  institutions 
of  charity,  each  containing  a  check  for  $500,  with  the  information  that 
similar  checks  would  be  sent  for  ten  years  to  each  on  the  Tuesday  before 

197 


GEMS  OF  THOUGHT  ON  TITHING 

Thanksgiving.     For  the  first  time  in  years  he  spent  the  night  away  from 
his  home,  which  was  besieged  by  newspaper  men. 

A  wealthy  Hebrew  philanthropist,  Julius  Rosenwald,  president  of  the 
Sears-Roebuck  Co.,  Chicago,  has  recently  offered  to  give  to  any  colored 
Y.  M.  C.  A.  in  the  cities  of  the  country  $25,000  that  will  raise  $75,000, 
thus  providing  a  Y.  M.  C.  A.  building  and  plant  costing  at  least  $100,000. 
Scores  of  cities  are  now  endeavoring  to  avail  themselves  of  Mr.  Rosen- 
wald's  generous  offer,  and  this  forbodes  better  things  for  the  spiritual, 
mental,  and  physical  uplift  and  opportunity  for  the  young  colored  men 
of  the  cities. 

ONE-TENTH  TO  CHARITY. 

Joseph  H.  Choate  Would  Go  Back  to  the  Mosaic  Law. 
New  York,  Dec.  20,  1908. — Joseph  H.  Choate,  in  an  address  at  the 
annual  meeting  of  the  State  Charities  Aid  Association,  advocated  adherence 
to  the  old  Mosaic  law  that  one-tenth  of  all  property  be  given  in  charity. 
He  said  he  did  not  believe  many  of  the  rich  women  and  men  who  com- 
pose his  audience  had  lived  up  to  that  law,  and  that  if  all  the  people  of 
the  country  had  done  so  there  would  not  have  been  any  financial  troubles 
like  those  through  which  the  country  has  just  passed. 

CUDAHY  was  PHILANTHROPIST. 

Chicago,  Dec.  3,  1910. — Examination  of  the  estate  of  the  late  Michael 
Cudahy,  former  wealthy  packer,  disclosed  the  fact  to-day  that  Church  and 
philanthropic  enterprises  have  been  receiving  virtually  all  his  vast  income 
for  three  years.  Attorney  Noble  B.  Judah,  counsel  for  the  estate,  and 
the  packer's  sons  and  daughters  are  now  trying  to  place  a  value  on  the 
estate.  Despite  his  many  benefactions  the  friends  state  that  Mr.  Cudahy 
left  nearly  $20,000,000. 

The  United  States  Steel  Corporation  has  just  appropriated  $8,000,000 
for  a  pension  fund  for  aged  employees.  This  will  be  consolidated  with  a 
fund  established  some  years  ago  by  Mr.  Carnegie,  so  that  the  fund  will 
be  $12,000,000.  It  will  be  in  the  hands  of  trustees,  independent  of  the 
corporation,  and  the  interest  will  be  used  in  the  payment  of  pensions  to 
employees.  A  few  weeks  ago  the  Steel  Corporation  amiounced  the  insti- 
tution of  an  extensive  insurance  fund.  This  will  be  paid  by  the  company, 
and  employees  do  not  contribute.  It  will  be  managed  entirely  at  the  ex- 
pense of  the  company.  This  company  has  also  announced  the  abolition  of 
Sunday  work  where  possible.  This  corporation  is  unusually  responsive  to 
public  opinion. — CItristian  Advocate. 

The  distinguished  philanthropist.  Dr.  D.  K.  Pearsons,  known  as  "the 
grand  old  man  of  Hinsdale"  whose  benefactions  in  the  past  have  amounted 
to   millions   of  dollars,   last  week  celebrated   his   ninety-first   birthday   in 

198 


GEMS  OF  THOUGHT  ON  TITHING 

Chicago  by  the  announcement  of  his  final  gifts  in  a  long  list  of  bene- 
factions. "In  order  to  be  free  of  all  property  and  business  care  before 
I  die,"  said  Dr.  Pearsons,  "I  am  going  to  sell  my  home.  This  is  the  last 
piece  of  property  I  own,  and  I  have  kept  it  because  I  love  the  old  place." 
"I  am  just  withdrawing,  at  the  age  of  ninety-one,  from  a  field  which 
has  occupied  my  whole  time  and  thought  during  the  last  twenty-two  years. 
I  have  signified  to  the  public,  on  this,  my  ninety-first  birthday,  that  I  have 
no  more  money  to  give  away.  What  I  have  left  is  fully  provided  for, 
and  will  not  be  made  subject  to  future  pledges.  I  look  back  upon  my 
career  with  great  interest  in  the  sense  of  having  been  guided  in  many 
interesting  ways.  I  did  not  begin  with  a  ready-made  plan.  I  blundered 
into  my  way  of  giving,  and  followed  the  ways  which  I  found  useful.  I 
gave  to  colleges,  because  I  believe  in  young  manhood  and  young  woman- 
hood. I  gave  to  poor  colleges,  because  I  believe  in  young  people  who 
have  to  struggle.  I  gave  to  Christian  colleges,  because  I  believe  that  educa- 
tion without  character  is  a  very  doubtful  blessing.  I  have  been  asked 
thousands  of  times,  "Which  is  your  favorite  college?"  This  is  a  hard 
question.  I  have  helped  more  than  forty  of  them.  I  have  loved  them  all ; 
they  are  my  children.  I  do  not  like  to  answer  the  question  in  that  form, 
but  there  is  another  question  which  I  am  asked  fully  as  often,  that  I  can 
answer  without  hesitation :  "Which  of  all  your  gifts  brings  you  the  most 
satisfaction?"  I  answer,  "The  $50,000  which  I  gave  to  establish  a  system 
of  waterworks  at  Berea  College,  Kentucky.  I  had  been  much  interested 
in  the  people  of  the  Southern  mountains.  I  myself  am  a  mountaineer, 
from  the  mountains  of  Vermont.  I  was  a  poor  boy  and  had  to  struggle 
for  what  I  got.  I  gave  Berea  College  $50,000  on  condition  of  its  raising 
$150,000  more.  They  did  it,  but  while  they  were  doing  it  the  college  was 
growing.  When  they  had  got  it  raised,  I  offered  them  another  $50,000 
on  like  terms ;  they  finished  that,  and  then  I  gave  them  some  more,  for 
still  it  was  growing.  I  erected  a  building  there.  It  is  called  Pearsons' 
Hall.    It  was  erected  by  student  labor. — The  Continent. 

GIFTS  FOR  Y.  M.  C.  A.  EXTENSION. 
Chicago,  January  19,  19 — . — Gifts  of  $100,000  for  the  extension  of  Y. 
M.  C.  A.  work  in  foreign  lands  were  announced  at  a  meeting  of  the  Young 
Men's  Christian  Association  last  night.  Cyrus  H.  McCormick  will  give 
$50,000  for  a  building  for  any  foreign  land  decided  upon  by  the  General 
Board.  An  anonymous  gift  of  $25,000  for  a  building  in  Manila  and  a 
like  amount  for  a  building  in  Hong  Kong,  China,  were  announced. 

Rev.  Joshua  Stansfield,  D.  D.,  pastor  of  Meridian  Street  Methodist 
Church,  Indianapolis,  of  which  former  Vice-President  Fairbanks  is  a 
member,  said  in  his  Thanksgiving  Day  sermon,  among  other  things :  "The 
wealth  evil,  which  has  been  demanding  so  much  attention  for  the  last  few 

199 


GEMS  OF  THOUGHT  ON  TITHING 

years,  seems  to  me  to  be  gradually  dying  out.  During  the  last  year 
$141,000,000  was  given  by  the  wealthy  of  our  country  to  charitable  and 
educational  institutions.  The  wealthy  feel  a  sense  of  obligation,  and  many 
of  the  millionaires  in  the  United  States  are  feeling  a  true  Christian  re- 
sponsibiHty." 

"The  Sage  Foundation"  is  a  torch  held  aloft  by  which  we  see  the 
late  multimillionaire  and  his  wife,  a  childless  old  couple,  looking  with  eyes 
of  pitying  parenthood  upon  the  world  of  other  people's  children.  How  to 
make  those  children  happy  and  useful  to  all  other  children  of  the  world 
was  their  concern.  Assuredly  the  best  way  to  make  them  happy  was  to 
cause  them  to  be  good.  The  positive  means  of  usefulness  was  to  train 
intelligence.  So  this  man  and  woman,  looking  from  the  high  tower 
of  their  own  calm  lives  upon  the  pain,  the  mistakes,  dark  spots  in  the 
panorama  of  the  world,  resolved  they  would  try  to  make  the  world's  pain 
and  sorrow  less. 

Countless  and  endless  are  the  other  benefactions  to  which  Mrs.  Sage 
is  devoting  the  steady  lessening  of  her  fortunes.  She  believed  that  sur- 
roundings are  an  educational  influence,  and  set  about  reducing  the  sin- 
sowing  in  the  slums.  Last  year  she,  with  some  friends,  purchased  forty- 
eight  acres  at  the  outskirts  of  Jamaica,  a  suburb  of  New  York,  on  Long 
Island,  and  is  erecting  there  model  tenement  houses,  with  light  and  air 
and  the  means  of  cleanliness  for  physical  as  well  as  moral  health.  She 
gave  to  Sag  Harbor,  Long  Island,  a  park  and  playground  that  its  children 
might  be  happier  and  healthier — the  whole  to  cost  $100,000.  To  the  same 
town  she  has  given  a  library,  and  it  was  illustrative  of  the  tender  side  of 
the  ex-schoolteacher  that,  when  the  Woman's  Improvement  Society  of  the 
town  pointed  out  to  her  that  to  save  one  of  the  trees  on  the  site  it  would 
be  necessary  to  lose  the  value  of  a  house  which  she  was  moving  from  the 
site,  she  ordered  that  the  house  be  torn  down  to  save  the  tree. 

Three  years  ago  she  gave  $1,000,000  to  the  Emma  Willard  Seminary 
at  Troy,  of  which  she  is  an  alumna.  Once  I  called  to  interview  Mr.  Sage 
on  a  matter  of  finance.  I  got  an  interview,  but  it  was  on  the  splendid  life- 
work  of  Emma  Willard,  who  Mr.  Sage  said  was  the  most  beautiful  woman 
he  had  ever  seen,  with  a  beauty  of  soul  yet  more  radiant  than  that  of  the 
body.  Quite  naturally  it  had  come  about  that  the  Russell  Sage  Hall,  cost- 
ing $125,000,  had  been  built  before  the  seminary  received  the  greater 
donation.  The  school  in  which  she  was  once  a  teacher  in  Syracuse,  Mrs. 
Sage  has  also  remembered  with  a  generous  gift.  The  building  fund  of  that 
school,  St.  Paul's  Episcopal  Parochial  Society,  is  richer  from  her  con- 
tributions. 

With  an  eye  single  to  making  humans  better  and  more  useful  by 
making  them  better  and  more  intelligent,  she  gave  to  the  Rensselaer  Poly- 

200 


GEMS  OF  THOUGHT  ON  TITHING 

technic  Institute  a  million  dollars.  She  gave  to  the  Teachers'  College  of 
Syracuse  $100,000. 

The  gift  of  her  closest  friend,  Helen  Gould,  of  a  Y.  M.  C.  A.  building 
for  the  boys  of  the  navy,  at  Brooklyn,  she  supplemented  by  doubling  the 
capacity  of  the  original  building. 

The  Far  Rockaway  Presbyterian  Church  on  Long  Island  is  her  greatest 
Church  gift.  Two  million  dollars  was  her  donation  for  a  site  and  building, 
parsonage,  and  Sunday-school  building,  and  for  four  city  blocks  which  will 
be  converted  into  a  lawn  about  the  church. 

The  eye  wearies,  even  while  the  heart  kindles,  at  the  enormous  list  of 
her  benefactions.  In  four  years,  it  is  estimated  by  the  financiers  who  have 
watched  her  sow  the  seed  broadcast  in  this  land,  she  has  given  away  half 
of  the  Russell  Sage  fortune.  In  four  years  more  it  will  be  all  gone  save 
her  home  at  632  Fifth  Avenue,  New  York,  and  her  country  home  at  Sag 
Harbor,  and  an  income  sufficient  for  the  simple  needs  of  her  tastes  and 
her  probably  few  years.  For  she  is  eighty-two,  and  her  more  robust 
husband  grew  weary  and  fell  into  the  final  sleep  at  ninety. — The  Continent, 
March  2,  191 1. 

CARNEGIE  DONATIONS  TOTAL  $179,500,000. 

Following  is  a  list  of  Andrew  Carnegie's  largest  known  benefactions : 

Libraries   $53,000,000 

Education  foundation  15,000,000 

Pittsburg  Institute 16,000,000 

Washington  Institute   12,000,000 

Peace  foundation  10,000,000 

Scotch  universities 10,000,000 

Hero  funds 5,000,000 

Carnegie  Steel  Company  employees 5,000,000 

Dunfermline  endowment  employees 5,000,000 

Polytechnic  School,  Pittsburg  2,000,000 

Peace  Temple  at  The  Hague 150,000 

Allied  engineers'  societies  -. . .  1,500,000 

Bureau  American  Republics  750,000 

Small  colleges  in  United  States 20,000,000 

Miscellaneous  in  United  States  (estimated) 20,000,000 

Miscellaneous  in  Europe  (estimated) 2,500,000 

Total    $179,500,000 

Washington,  Dec.  14,  1910. — Surrounded  by  twenty-seven  trustees 
of  his  choosing,  comprising  former  Cabinet  members,  former  ambassa- 
dors, college  presidents,  lawyers,  and  educators,  Andrew  Carnegie  to-day 

201 


GEMS  OF  THOUGHT  ON  TITHING 

transferred  $10,000,000  in  five  per  cent  first  mortgage  bonds,  value  $11,500,- 
000,  to  be  devoted  primarily  to  the  establishment  of  universal  peace  by 
the  abolition  of  war  between  nations  and  such  friction  as  may  impair  "the 
progress  and  happiness  of  man." 

Just  how  the  commission  will  proceed  is  as  yet  a  matter  of  doubt, 
but  it  is  believed  tentative  plans  will  soon  be  formulated. 

When  war  between  nations  shall  have  ceased,  the  fund  is  to  be  applied 
to  such  altruistic  purposes  as  will  "best  help  man  in  his  glorious  ascent 
onward  and  upward,"  by  the  "banishment  of  the  most  degrading  evil  of 
evils"  then  harassing  mankind. 

As  Mr.  Carnegie  read  an  informal  deed  of  trust  announcing  at  length 
the  general  purpose  of  this  gift,  there  was  prolonged  applause.  He  then 
explained  the  incidents  which  inspired  the  giving  of  the  money  at  this 
time  and  declared  with  emphasis  that  if  the  English-speaking  race  in  the 
United  States  and  Great  Britain  only  consolidated  in  the  movement  for 
international  peace,  the  success  of  the  measure  in  the  rest  of  the  world 
would  be  assured. 

New  York,  January  20,  191 1. — Andrew  Carnegie  to-day  announced  a 
gift  of  $10,000,000  to  the  Endowment  Fund  of  the  Carnegie  Institute  of 
Research,  of  Washington.  This  brings  his  endowment  of  the  institution 
up  to  a  total  of  $25,000,000. 

This  is  Mr.  Carnegie's  second  large  gift  this  winter.  Only  a  few 
weeks  ago  he  contributed  $10,000,000  for  the  promotion  of  world  peace. 

Coupled  with  the  formal  announcement  to-day  was  a  declaration  by 
Mr.  Carnegie  that  the  work  of  the  institution  had  cleared  from  blame 
the  captain  of  a  British  ship,  who  ran  his  vessel  on  the  rocks,  by  proving 
that  the  British  admiralty  charts  by  which  the  captain  was  guided  were 
two  or  three  degrees  astray. 

NEW   WORLDS   DISCOVERED. 

The  discovery  of  sixty  thousand  new  worlds  by  Professor  Hale  at 
the  observatory  on  Mt.  Wilson,  Cal.,  also  was  announced.  The  observa- 
tory was  established  by  the  institution. 

Mr.  Carnegie  also  announced  that  a  telescope  far  more  powerful  than 
man  has  ever  made  is  now  under  construction  for  the  Mt.  Wilson  con- 
servatory. With  it  he  hopes  to  make  possible  the  discovery  of  still  more 
celestial  bodies.  The  new  telescope  will  have  a  lens  of  one  hundred  inches 
diameter. 

Mr.  Carnegie  declares  that  "the  whole  world  is  going  to  listen  to  the 
oracle  on  the  top  of  IMt.  Wilson,  and  in  a  few  years  we  shall  know  more 
about  the  universe  than  Galileo  and  Copernicus  ever  dreamed  of.  I  hope 
I  shall  live  long  enough  to  hear  the  revelations  that  are  to  come  from 
Professor  Hale  on  Mt.  Wilson." 

202 


GEMS  OF  THOUGHT  ON  TITHING 

WILL   REPAY   TENFOLD. 

In  confirming  a  report  of  the  endowment,  Mr.  Carnegie  said:  "The 
report  is  correct.  They  had  a  large  endowment  before,  and  this  ten  mil- 
lions makes  the  total  of  their  endowment  $25,000,000,  but  the  institution 
has  already  scored  successes  to  justify  even  that  sum.  I  believe  that  the 
institution  in  research  will  repay  tenfold  in  service  to  the  world." 

Andrew  Carnegie  advocates  giving  when  men  live,  and  according  to 
his  conceptions  of  what  will  best  promote  the  welfare  of  his  fellow-men 
he  practices  what  he  preaches.     He  says : 

"The  gospel  of  wealth  is  comprised  in  a  few  words.  Surplus  wealth 
is  a  sacred  trust  which  its  possessor  is  bound  to  administer  in  his  life- 
time for  the  good  of  the  community  from  which  it  is  derived.  It  teaches 
that  the  man  who  dies  possessed  of  millions  of  available  wealth,  which 
was  free  and  his  to  administer  during  his  lifetime,  dies  disgraced.  It 
recognizes,  of  course,  that  men  must  keep  their  capital  in  business  as  long 
as  they  labor,  for  capital  is  the  tool  by  which  they  work  wonders;  but 
beyond  the  capital  necessarily  employed  the  aim  of  the  millionaire  should 
be  to  die  poor.  The  use  of  surplus  wealth  for  objects  which  commend 
themselves  to  the  administrator  as  the  best  calculated  to  promote  the 
genuine  improvement  of  his  fellows  is  believed  to  be  the  best  possible  so- 
lution of  the  question  of  wealth  and  poverty." — Dr.  C.  A.  Cook,  in  Stew- 
ardship. 

New  York  Governor  Creates  Corporation  to  Maintain 
Benevolent  Fu'ND. 

Albany,  N.  Y. — The  Carnegie  Corporation  of  New  York  is  created 
in  a  bill  signed  to-day  by  Governor  Dix.  The  bill  names  Andrew  Carnegie, 
Elihu  Root  and  others  as  a  corporation  for  the  purpose  of  receiving  and 
maintaining  a  fund  to  promote  the  ad\-ancement  of  knowledge  by  aiding 
technical  schools,  institutions  of  higher  learning,  libraries,  scientific  re- 
search, hero  funds,  useful  publications,  etc. 

"Count  Okuma  announces  that  Mr.  Carnegie  has  given  $1,000,000  to 
Waseda  University,  Tokyo.  Mr.  Rockefeller,  he  says,  offered  a  large 
amount,  but  on  condition  that  Christianity  should  be  taught  in  the 
school.    Otherwise  Mr.  Rockefeller  would  not  give  to  a  heathen  school." 

Rockefeller  Donations. 
Mr.  Rockefeller  recently  gave  an  additional  $3,820,000  to  the  Rocke- 
feller Medical  Institute  in  New  York  City.  He  founded  this  institution 
for  the  purpose  of  studying  diseases  and  methods  of  treatment,  and  some 
of  the  foremost  scientists  and  medical  men  of  the  world  are  here  engaged 
in  study  and  experiment.  No  expense  is  spared  to  discover  methods  of 
bringing  disease  under  control  and  thus  preserving  life.     This  is  a  pet 

203 


GEMS  OF  THOUGHT  ON  TITHING 

project  of  Mr.  Rockefeller,  who  has  provided  everything  the  institution 
needed  from  the  beginning.  His  gifts  to  it,  in  all,  are  $6,420,000.  Mr. 
Rockefeller's  known  gifts  to  philanthropic  purposes  now  amount  to  about 
$125,000,000.  There  are  probably  a  good  many  unknown  gifts  not  included 
in  this  estimate. — Herald  and  Presbyter. 

Mr.  Rockefeller's  philanthropies  because  of  their  public  char- 
acter are  made  known,  but  these  we  are  told  do  not  include  his 
very  generous  gifts  to  the  interests  of  his  own  Church  and  de- 
nominational enterprises.  It  is  very  evident  that  like  Mr.  Rock- 
efeller many  of  our  prominent  layment  are  more  and  more  be- 
coming to  regard  their  large  estates  and  secular  concerns  as  a 
trust  committed  to  them  by  God  for  the  furtherance  of  His  great 
purposes  in  the  earth. — The;  Author. 

Since  the  above  was  written  we  add  the  following  newspaper 
account  of  Mr.  Rockefeller's  latest  gift  not  included  in  the  above : 

DONOR  OF  $10,000,000  SPECIFIES  CHAPEL  AT  UNIVERSITY  OF 

CHICAGO. 

Chicago,  Dec.  21,  1910. — President  Harry  Pratt  Judson  of  the  Uni- 
versity of  Chicago  to-day  made  public  the  letter  from  John  D.  Rockefeller 
in  which  the  latter  made  suggestions  as  to  how  his  last  donation  of 
$10,000,000  to  the  university  should  be  spent.  Provision  for  a  university 
chapel,  to  cost  at  least  $1,500,000,  is  the  only  specific  request  of  the  donor. 
He  asks  that  religion  be  made  the  central  feature  of  university  life,  and 
asks  that  the  rest  of  the  $10,000,000  be  not  used  for  current  expenses. 

At  the  recent  ninety-fifth  annual  meeting  of  the  American  Bible 
Society  it  was  reported  that  by  meeting  the  terms  of  the  recent  gift  of 
$500,000  by  Mrs.  Russell  Sage  through  raising  a  like  amount,  added  to 
$500,000  left  by  John  S.  Kennedy  (who  bequeathed  a  large  portion  of  his 
estate  for  religious  and  benevolent  objects),  the  endowment  will  be  en- 
riched by  $1,500,000  as  soon  as  all  subscriptions  are  paid.  This  makes 
the  whole  endowment  $2,118,538. — Pacific  Presbyterian. 

Jesus  Christ  with  His  idealism  stands  face  to  face  with  this  new  age 
of  industrialism,  with  its  new  problems  and  its  tremendous  energies.  As 
Christianity  met  the  systems  of  philosophy  in  the  early  ages,  and  the 
scientific  materialism  of  the  nineteenth  century,  so  it  must  meet  this  age 
of  industrialism.  Is  there  power  in  the  spiritual  idealism  of  Jesus  to 
cope  with  the  new  world,  to  master  its  energies,  to  make  them  serve 
spiritual  purposes? 

It  is  the  immense  enterprise  of  faith  to  believe  that  there  is  such 
power.     It  is  not  merely  the  good  will  of  a  few  immensely  wealthy  men, 

204 


GEMS  OF  THOUGHT  ON  TITHING 

but  it  is  the  logic  of  the  age  that  many  of  the  millions  of  wealth  from 
iron  and  coal  and  the  products  of  the  mines  should  be  transformed  into 
educational  and  benevolent  and  religious  energy  for  the  intellectual  and 
spiritual  enrichment  of  humanity.  The  "wealth  of  the  mines  and  the  cattle 
upon  a  thousand  hills"  are  still  the  Lord's.  It  is  the  supreme  business 
of  men  of  spiritual  faith  and  vision  to  help  bring  the  Spirit  of  God,  the 
ideals  of  Jesus  Christ,  to  bear  upon  the  world  forces  of  the  age,  to  be- 
lieve mightily  in  the  spiritual  power  of  the  religion  of  Jesus,  to  possess 
the  "victory  which  overcometh  the  world,   even  our  faith." 

To  such  enterprise  and  to  such  faith  we  are  summoned.  It  is  glorious 
to-day  to  be  a  Christian. — A.  B.  Storms,  D.  D. 

But,  thank  God,  influences  are  at  work  that  promise  to  produce  a 
widespread  awakening  on  this  vital  question  of  money  in  its  relation  to 
the  Kingdom  of  God.  Christian  Stewardship  Movements  and  the  Lay- 
men's Missionary  Movement  are  doing  much  to  arouse  the  Church  from 
her  deep  and  unholy  slumber,  and  many  Christian  men  and  women  are 
startled  as  they  look  upon  the  picture  of  their  own  selfishness.  Under 
the  influence  of  suitable  instruction,  accompanied  by  the  Spirit  of  God, 
men  are  coming  to  recognize  as  never  before  the  solemn  obligations  and 
responsibilities  of  Christian  stewardship.  As  a  result  the  churl  is  be- 
coming generous  and  the  man  of  reputed  liberality  is  by  his  princely  gifts 
leaving  all  former  records  in  the  shade. 

When  this  stewardship  revival,  which  is  now  only  in  its  infancy,  has 
become  general  throughout  Christendom,  the  vast  wealth  of  the  Church 
will  be  liberated  for  the  uplift  of  suffering  humanity  and  laid  with  glad 
homage  at  the  Master's  feet. — Christian  Steward. 

The  crisis  is  upon  us.  The  twentieth  century  has  dawned.  The  na- 
tions are  at  our  doors  and  needing  help.  God  is  hovering  over  us.  Tith- 
ing, or  at  least  proportional  giving,  is  one  method  of  relief  and,  so  far 
as  I  can  see,  the  only  way  out.  You  can  not  maintain  the  New  Testa- 
ment example  of  the  devotion  of  one-seventh  of  one's  time  to  the  service 
and  worship  of  God  and  deny  the  New  Testament  injunction  and  ex- 
ample of  systematic  and  proportional  gifts  for  the  worship  and  service 
of  God.  "Bring  ye  all  the  tithes  into  the  storehouse,  that  there  may  be 
meat  in  Mine  house,  and  prove  Me  now  herewith,  saith  the  Lord  of  hosts, 
if  I  will  not  open  you  the  windows  of  heaven,  and  pour  you  out  a  bless- 
ing, that  there  shall  not  be  room  enough  to  receive  it." — Bishop  J.  W. 
Bashford. 

The  difficulty  with  many  of  God's  precious  children  is  the  fact  that 
they  do  not  have  faith  to  take  of  the  good  things  He  has  promised  for 
their  temporal  good.  They  do  not  believe  that  God  will  richly  reward 
their  faith  in  His  Word.  Luther  says,  "We  are  commanded  (Gen.  1:28) 
to  have  dominion  over  all  creatures,  yet  we  behave  so  shamefully  that  a 

20s 


GEMS  OF  THOUGHT  ON  TITHING 

feeble  sparrow  must  stand  in  the  gospel  as  a  doctor  and  preacher  for  the 
wisest  of  men,  and  daily  hold  forth  before  our  eyes  and  ears,  teaching 
us  to  trust  God,  though  we  have  a  whole  Bible  and  our  reason  to  help 
us." — Rev.   S.  B.   Shaw. 

Suppose  the  Lord  Jesus  Christ  were  to  appear  to  you  in  a  visible  form 
of  glory  somewhat  similar  to  that  in  which  He  appeared  to  His  apostle 
in  the  Isle  of  Patmos,  and  should  deposit  in  your  hands  twenty,  fifty,  or 
a  hundred  thousand  pounds,  and  were  to  address  you  thus :  "I  entrust 
this  property  to  your  care  with  a  permission  to  use  a  part  of  it  for  your- 
selves, in  promoting  your  own  temporal  comfort ;  but  the  rest,  and  in- 
deed the  bulk,  I  require  you  to  lay  out  in  promoting  the  cause  for  which 
I  bled  upon  the  cross  and  which  you  know  lies  nearest  my  heart,  even 
the  salvation  of  immortal  souls. 

"To  guard  you  against  any  breach  of  trust,  I  forewarn  you  that  I 
shall  require  an  account  of  every  farthing  at  some  future  period;  and 
at  the  same  time  to  encourage  your  zeal  in  my  interests,  I  promise  you 
a  gracious  reward  for  your  fidelity  when  I  call  you  to  account  for  your 
stewardship.  Be  thou  faithful  unto  death,  and  I  will  give  thee  a  crown 
of  life  which  fadeth  not  away." 

Would  you  not  feel  honored  in  being  the  almoner  of  His  bounty  and 
tremblingly  anxious  to  lay  out  His  money  to  the  best  advantage  for  His 
cause,  that  when  you  gave  in  your  account  it  might  be  with  joy,  and  not 
with  grief? — Rev.  John  Angel  James. 

The  universal  adoption  of  this  (tenth)  principle  of  giving  would  fur- 
nish such  means  as  the  Church  has  not  known  in  its  history,  and  enable 
it  to  prosecute  its  great  missionary  and  educational  enterprises  with  such 
strength  and  vigor  as  their  importance  demands. — James  Sunderland, 
D.D. 

I  believe  it  is  right  to  pay  into  the  Lord's  treasury  one-tenth  of  all 
our  income.  I  believe  the  Lord  teaches  it  in  the  Scriptures.  In  the  third 
chapter  of  Malachi  God  said  the  people  were  robbing  Him  by  not  bringing 
their  tithes  and  offerings.  Jacob  had  God's  blessing  on  his  promise  to 
pay  the  tithe  of  his  income  to  God.  Jesus  approved  of  the  payment  of 
tithes.  He  said,  Luke  11:42,  that  "these  ought  ye  to  have  done,  and  not 
to  leave  the  other  undone."  If  every  Christian  would  pay  one-tenth  of 
his  income  to  the  Lord,  he  would  be  better  off,  and  there  would  be  enough 
money  in  the  Lord's  treasury  to  do  the  needed  work. — Henry  Gafner,  in 
Herald  and  Presbyter. 

The  Churches  of  Christ  have  grown  to  a  nominal  membership  of  three 
hundred  and  seventy  millions,  with  vast  possessions ;  but  with  no  corre- 
sponding increase  in  benevolent  contributions.  The  liberality  of  the  primi- 
tive Churches,  judged  by  Christ's  estimate  of  the  widow's  mites,  surpasses 

206 


GEMS  OF  THOUGHT  ON  TITHING 

that  of  the  Churches  in  any  succeeding  age ;  so  that,  in  this  respect,  Chris- 
tians have  not  gone  forward,  but  backward.  More  than  eighteen  centu- 
ries ago  Christ  gave  this  commission,  "Go  ye  into  all  the  world,  and  preach 
the  gospel  to  every  creature."  Yet  to  this  day  the  gospel  has  never  been 
preached  to  one-third  of  the  human  race.    Why  is  this? — 0.  B.  Judd,  LL.  D. 

Some  years  ago  the  late  Dr.  Taylor,  of  New  York,  said,  "What  I 
would  like  to  see  now  is  a  revival  that  shall  be  marked  by  Christian  giv- 
ing." The  revival  desired  has  not  yet  come  to  pass.  May  it  not  be  that 
until  Christian  giving  is  taken  up  in  earnest  by  the  Churches,  there  will 
be  no  more  seasons  of  revival  granted?  If  the  Churches  were  more 
liberal  they  would  be  more  spiritual.  Considering  the  ever-increasing 
means  at  its  disposal,  the  Church  of  to-day  conspicuously  fails  to  abound 
in  the  grace  of  liberality.  "See  that  ye  abound  in  this  grace  also,"  is  an 
apostolic  injunction  largely  ignored.  Dr.  Bushnell's  words  seem,  as  yet, 
far  from  fulfillment :  "What  we  wait  for  and  are  looking  hopefully  to  see, 
is  the  consecration  of  the  vast  money  power  of  the  world  to  the  work  and 
cause  and  Kingdom  of  Jesus  Christ.  The  great  problem  we  have  now 
before  us  is  the  Christianization  of  the  world's  money  power." 

1.  Every  Christian  should  give. 

2.  Every  Christian  should  give  methodically. 

3.  Every  Christian  should  give  proportionately  to  his  means. — Thos. 
S.  Dickson,  M.  A. 

The  transfer  of  gold  and  silver  from  the  shrine  of  human  selfishness 
to  the  altar  of  a  consecrated  life  is  an  immense  change  for  the  better,  the 
influence  of  which  upon  the  giver  and  his  offering  can  not  be  measured. 
How  wonderfully  God  can  use  and  does  use  consecrated  dollars  for  the 
extension  of  His  Kingdom  on  the  earth ! 

Money  investments  for  lifting  men  from  sin  to  holiness  are  the  high- 
est kind  of  investments  and  bring  the  largest  returns  for  two  worlds  that 
money  is  capable  of  producing.  He  who  desires  immense  dividends  from 
invested  capital,  let  him  put  all  his  holdings  into  the  hands  of  God,  to 
be  used  only  and  always  at  the  bidding  of  the  Great  Divine  Owner. — 
Christian  Steward. 

Whenever  the  question  of  giving  comes  up,  let  us  "take  heed,  and 
beware  of  covetousness."  Jesus  gave  us  this  warning,  and  He  knew  our 
danger.  Under  various  guises  covetousness  is  ever  ready  with  its  sug- 
gestions, and  if  we  only  give  what  it  approves  we  shall  be  sure  to  give 
little,  and  perhaps  nothing. 

Seeing  that  we  shall  all  soon  have  to  give  an  account  of  our  steward- 
ship, let  us  try  to  realize  beforehand  how  the  various  uses  to  which  we 
are  putting  our  Lord's  money  will  look  in  the  light  of  the  great  day. — 

J.  H.   KiLPATRICK,  D.  D. 

207 


GEMS  OF  THOUGHT  ON  TITHING 

Resolutions  adopted  by  the  Synod  of  Indiana.  Twenty  thou- 
sand copies  of  the  Report  of  the  Systematic  Beneficence  Com- 
mittee and  these  resolutions  were  ordered  printed  for  use  in  the 
Synod  among  the  Churches : 

Resolved,  First— That  as  a  Synod  we  disapprove  of  adventitious  and 
questionable  methods  of  raising  money  to  carry  on  the  Lord's  work  as 
bringing  a  scandal  upon  religion  and  as  postponing  the  doctrine  of  self- 
sacrifice  by  direct  devotion  of  our  substance  to  Christ. 

Second— That  we  admonish  sessions  to  be  diligent  in  making  known 
to  the  people  the  condition  and  needs  of  all  branches  of  the  Church's  work 
as  conducted  by  the  Assembly's  Boards. 

Third — That  we  direct  our  ministers  to  prepare  and  preach  special 
sermons  at  different  times  throughout  the  year  on  the  doctrine  of  Chris- 
tian Stewardship,  the  Religious  Uses  of  Property,  the  Duty  and  Reward 
of  Honoring  God  with  our  Substance,  and  we  advise  that  this  be  done,  if 
convenient,  on  occasions  separate  and  apart  from  the  immediate  gather- 
ing of  funds — the  object  being  the  permanent  indoctrination  of  the  Church 
in  a  much-neglected  branch  of  knowledge  closely  connected  with  spiritual 
benefit. 

Fourth — That  we  look  with  favor  upon  the  growing  disposition  among 
our  people  to  devote  a  tenth  of  their  net  income  to  God  as  a  matter  of 
sacred  duty  and  to  pay  it  into  His  Church,  the  object  being  that  His 
house  lie  not  waste,  but  that  God  may  be  honored  therein  and  Christ's 
Kingdom  may  come.  We  would  gladly  see  this  practice  advanced  by  all 
means  that  are  judicious  and  all  inculcation  that  is  in  harmony  with  the 
written  Word. 

Fifth — That  we  record  our  conviction  that  a  true  revival  of  Chris- 
tian giving,  while  itself  a  grace  from  heaven,  is  a  means  to  further  grace, 
and  will  not  only  supply  a  powerful  apologetic  for  the  faith,  but  will  have 
an  immediate  result  in  opening  the  windows  of  heaven  for  the  pouring 
out  of  that  spiritual  blessing  which  in  our  evangelistic  movement  we  pro- 
fess to  seek. 

EXTRACT  FROM  REPORT  OF  COMMITTEE  ON  SYSTEMATIC 

BENEFICENCE 

As  Adopted  by  the  General  Conference  of  the  Methodist  Church,  Held 
in  Montreal,  September,  1906. 
We  recognize  the  very  important  and  extensive  work  accomplished 
by  the  Association  of  Christian  Stewards,  under  the  able  management  of 
Rev.  R.  W.  Woodsworth,  founded  May  i,  1904,  and  formally  organized 
under  a  constitution  and  Board  of  Management,  March  21,  1906. 

We  desire  to  express  our  cordial  sympathy  with  a  campaign  of  edu- 

308 


GEMS  OF  THOUGHT  ON  TITHING 

cation  which  has  for  its  object  the  instruction  of  the  people  in  the  prin- 
ciples, privileges,  and  obligations  of  Christian  stewardship.  Here  is  the 
pathway  to  the  solution  of  many  of  the  problems  confronting  the  Church 
of  to-day. 

In  view  of  the  great  needs  of  our  work  in  all  its  departments,  espe- 
cially in  our  vast  missionary  fields,  with  their  ever-increasing  demands, 
we  would  urge  our  people  to  give  at  least  one-tenth  of  their  income  to 
the  cause  of  God. 

Your  committee  suggests  that  all  our  ministers  present  this  important 
subject  to  their  congregations. 

Mr.  Cates  informs  us  that  in  the  Presbyterian  body  to  which  he  be- 
longs the  tithe  system  has  been  recommended  as  the  foundation  principle 
for  the  Laymen's  Missionary  Movement.  This  is  a  wise  recommendation, 
placing  as  it  does  this  great  movement  on  a  solid  Scriptural  basis  and 
securing  for  it  both  permanency  and  rapid  development. 

The  Arkansas  Presbytery  has  appointed  Rev.  E.  E.  Strong  to  work 
in  his  presbytery,  and  it  was  a  source  of  much  pleasure  to  mail  him  such 
facts,  etc.,  as  we  had  on  hand  relating  to  success  in  our  presbytery. 

We  have  distributed  6,250  tithe  tracts,  booklets,  etc.,  in  seventy-five 
congregations,  and  written  180  personal  letters. 

Our  tithe  work  is  in  its  infancy,  and  we  see  no  reason  that  should 
hinder  our  presbytery  from  having  one  thousand  tithers.  We  ask  your 
prayers  and  co-operation  to  this  end. —  (Elder)    F.  R.  Cates,   Secretary. 

Rev.  F.  P.  Sigler,  a  minister  of  the  Southern  California  Conference 
of  the  Methodist  Episcopal  Church,  has  been  remarkably  useful  in  bring- 
ing up  Churches  to  the  tithe  standard  of  giving.  After  ninety-one  Churches 
in  his  own  Conference  had  been  induced  to  adopt  the  tithing  principle — 
2,300  of  their  members  signing  the  covenant  book — Mr.  Sigler  came  on 
to  attend  the  Winona  Bible  Conference  and  spoke  with  compelling  enthu- 
siasm at  the  various  hours  occupied  during  the  Conference  by  the  Twen- 
tieth Century  Tithe-Covenant  Association.  His  addresses  made  so  great 
an  impression  that  a  group  of  gentlemen  interested  arranged  for  Mr. 
Sigler  to  remain  in  Indiana  and  give  his  whole  time  to  the  visitation  of 
Churches.  He  has  been  busy  since  in  that  State  and  has  had  some  re- 
markable successes.  In  a  Church  at  Elwood  seventy  persons  signed  the 
tithe  covenant,  and  a  revival  began  immediately  in  the  Church.  The  con- 
gregation, formerly  deep  in  debt,  has  now  hired  an  assistant  pastor.  The 
Sunday  school  has  doubled.  Other  Churches  have  enjoyed  similar  bless- 
ing.— Interior,  Dec.  10,  1908. 

March  30,  191 1. 
Brethren  of  the  Ellsworth  District,  Kansas  M.  E.  Conference: 

God  is  moving  in  the  midst  of  His  Church  mightily  in  these  days, 
preparing  her  for  the  last  mighty  and  glorious  charge  on  the  enemy's 
14  209 


GEMS  OF  THOUGHT  ON  TITHING 

stronghold,  that  shall  bring  this  old  world  in  glad  submission  to  the  foot 
of  the  cross  of  Jesus  Christ. 

The  movement  in  this  preparation  that  is  greatest,  most  far-reaching 
in  its  results,  and  fraught  with  the  most  glorious  blessing  for  the  Church 
and  for  the  world,  is  this  by  which  God  is  bringing  His  people  up  to 
His  first  and  only,  plan  for  financing  His  Church  in  this  world.  When 
every  Christian  holds  God's  tithe  sacred  and  pays  it  into  His  treasury, 
the  last  great  victory  will  be  in  sight.  The  Ellsworth  District  is  hearing 
the  voice  of  our  Captain  commanding  us  to  move  forward. — Chas.  A. 
Sullivan,  Secretary  Executive  Committee,  to  the  Churches. 

The  tithe  movement  is  part  of  the  Forward  Movement  in  Foreign 
Missions  in  the  Canadian  Methodist  Churches.  The  Missionary  Board 
publishes  and  circulates  many  pamphlets  on  the  subject.  Their  leaders 
also  publish  a  quarterly  magazine  on  Christian  Stewardship.  As  a  result 
they  are  ever  enlarging  their  field  of  missionary  work  and  do  not  talk 
of  "not  sending  out  any  more  missionaries  this  year  on  account  of  the 
lack  of  funds."  Their  leaders  are  back  of  an  interdenominational  tithe 
movement.  Information  on  this  subject  may  be  had  from  Rev.  R.  W. 
Woodsworth,  414  Manning  Chambers,  Toronto,  Ont. 

There  is  no  warrant  in  Scripture  for  offering  less  than  a  tithe ;  neither 
is  there  any  warrant  in  human  conditions  and  human  reason,  which  might 
readily  be  shown  did  space  permit.  The  tithe  may  be  regarded  not  so 
much  an  offering  as  an  acknowledgment  and  a  payment. 

If  the  tithe  is  the  minimum,  what  is  the  maximum?  Who  can  fix 
the  upmost,  outmost  bound?  The  exuberance  of  gratitude,  love,  devo- 
tion, and  free-will  may  test,  flourish,  and  prove  itself  in  the  domain  far 
beyond  the  tenth. — Rev.  Dr.  A.  Carman. 

The  following  resolutions  were  heartily  adopted  by  the  Pres- 
byterian Synod  of  New  Jersey: 

1.  That  sessions  be  urged  to  promote  an  earnest,  systematic,  edu- 
cational campaign  in  their  respective  Churches  by  using  the  literature 
provided  gratis  by  General  Assembly's  Special  Committee  on  Systematic 
Beneficence,  and  also  to  avail  themselves  of  the  excellent  literature  pro- 
curable from  other  sources. 

2.  In  order  to  preserve  the  purity  of  the  motive  for,  and  the  char- 
acter of  the  contributions  for  the  work  of  the  Church,  local  or  general, 
sessions  are  urged  to  exert  their  influence  against  fairs,  bazaars,  suppers, 
and  other  secular  devices   for  procuring  money. 

3.  That  sessions  be  urged  to  prayerfully  study  and  consider  the  in- 
structions of  Scripture  regarding  the  bringing  of  tithes  unto  the  house 
of  the  Lord,  and  commend  the  speedy  adoption  of  this  method  as  ac- 
ceptable to  the  Head  of  the  Church  and  adequate  for  the  accomplishment 

210 


GEMS  OF  THOUGHT  ON  TITHING 

of  her  great  and  glorious  work. — Rev.  W.  W.  Casselberry,  Chairman, 
Dunellen,  N.  J. 

Through  the  kindness  of  an  American  Presbyterian  friend  we  have 
been  furnished  with  the  report  of  the  Committee  on  Systematic  Beneficence 
as  adopted  by  the  General  Assembly  of  the  Southern  Presbyterian  Church 
in  the  United  States  at  its  recent  session  in  Greensboro.  In  that  report 
I  find  the  following  recommendation : 

"Whereas,  The  Executive  Committees  of  our  benevolent  causes  call 
upon  the  Church  for  more  than  one  and  a  half  millions  of  dollars  for  the 
prosecution  of  their  work ;  and, 

"Whereas,  It  is  our  duty  to  give  this  amount ;  and, 

"Whereas,  The  tithe  is  the  Lord's  ordained  plan  for  the  support  and 
extension  of  the  gospel, 

"We  recommend  that  the  Assembly  request  its  ministers  to  preach 
upon  this  subject  at  an  early  date,  and  that  Church  sessions  endeavor  to 
introduce  this  plan  in  their  Churches." 

Thus  in  Canada  and  the  United  States,  Conferences,  Synods,  General 
Assemblies,  and  other  Church  courts  are  recommending  the  adoption  of 
the  tithe  principle  as  the  solution  of  all  the  financial  problems  that  con- 
front and  perplex  the  Church  of  Jesus  Christ  to-day.  Evidently  there  is 
a  deep  and  widespread  awakening  on  the  vital  question  of  Christian  Stew- 
ardship.— C.  S. 

Paul  charges  the  Corinthian  saints  to  lay  by  them  in  store  for  charity, 
as  they  were  prospered.  Their  giving  was  to  correspond  with  what  they 
received.  A  certain  part  of  their  income  was  to  be  for  the  Lord  and  His 
little  ones.  Whether  that  part  was  to  be  one-tenth  or  some  other  frac- 
tion of  the  whole,  the  apostle  does  not  intimate;  only  it  was  to  be  freely 
given.  But  why  should  it  not  be  at  least  one-tenth  for  persons  of  aver- 
age ability?  Were  the  Israehtes  called  upon  to  give  more  than  was  con- 
sistent with  their  highest  good?  This  can  not  be  supposed.  Yet  they 
were  expected  to  give  much  more  than  one-tenth. — Alvah  Hovey,  D.  D. 

The  danger  from  neglect  of  stewardship  is  so  awful,  the  gain  from 
the  exercise  of  stewardship  is  so  vast,  that  we  seem  to  ourselves  to  be 
idling  with  vague,  useless  generahties  when  we  talk  thus.  We  will  give 
content  to  our  fair  visions  and  have  solid  ground  under  our  feet  only 
when  we  come  down  to  some  specific  expression  of  Christian  stewardship. 
An  expression  thoroughly  Scriptural  and  practical  we  believe  to  be  found 
in  tithing.  Doubtless  because  of  such  a  behef  the  General  Committee  on 
Stewardship  in  its  report  at  the  Northern  Baptist  Convention  last  June 
made  this  recommendation  as  a  practical  measure:  "That  pastors  and 
Churches  be  urged  to  lead  the  largest  possible  number  of  their  members 
to  lay  aside  at  least  one-tenth  of  their  income  for  the  Lord's  work."    This. 

211 


GEMS  OF  THOUGHT  ON  TITHING 

recommendation  was  unanimously  adopted  by  the  Baptists  of  the  North- 
ern States  in  convention  assembled. — The  Pacific  Baptist. 

But  there  is  another  argument  that  ought  to  appeal  with  overwhelm- 
ing force  to  the  conscience  and  heart  of  every  Christian  man  and  woman. 
It  is  the  argument  that  comes  to  us  from  Calvary's  cross  and  from  the 
missionary  character  of  the  gospel  dispensation.  Standing  in  the  presence 
of  the  Cross,  reflecting  upon  the  measureless  love  that  led  the  Son  of 
God  to  offer  His  life  a  ransom  for  many,  and  holding  in  our  hands  a  com- 
mission to  preach  the  gospel  to  every  creature, — who  can  consistently  say 
that  the  Christian,  under  this  the  most  luminous  dispensation  the  Church 
has  ever  known,  should  give  less  than  the  Jew  under  the  old,  inferior 

dispensation  of  the  past? — Rev.  R.  W.  Woodsworth. 

* 

In  this  final  word  it  is  our  purpose  to  call  attention  to  several 
items  that  seem  to  us  vital  not  only  with  reference  to  tithing  and 
the  right  financing  of  the  great  work  of  the  Church  and  its  grow- 
ing enterprises,  but  to  the  Church  itself  and  its  growth  and  effect- 
iveness in  spirituality.  Many  an  individual  Church  has  made 
a  financial  success  as  far  as  outward  observation  would  indicate, 
though  never  lending  obedience  or  even  recognizing  the  tithe  or 
the  Scripture  teachings  regarding  it.  Why  could  this  not  be  so? 
We  have  heard  of  a  Church  in  a  Southern  State,  and  it  is  prob- 
ably a  sample  of  many,  where  a  wealthy  member  who  practically 
"carried  the  Church  in  his  vestpocket"  financially,  paid  all  the 
expenses  that  were  not  voluntarily  contributed,  and  supplemented 
all  missionary  contributions  by  gifts  that  would  make  a  respect- 
able showing  for  the  Church,  thus  in  large  measure  deadening  the 
interest  and  sacred  responsibility  of  all  the  rank  and  file  of  that 
Church.  That  and  other  methods  of  Church  finance,  whatever 
they  be,  that  are  not  based  upon  the  plan  of  direct  obligation  of 
each  individual  and  his  accountability  to  God  for  the  payment  of 
the  tithe,  is  bound  to  result  in  the  use  and  continuance  of  scores 
and  hundreds  of  man-made  methods. 

We  must  not  lose  sight  of  the  fact  that  the  tithe  was  never 
established  primarily  for  the  purpose  of  raising  money.  It  was 
given  as  a  guide  that  should  fix  our  devotion  upon  the  God  and 
Father  of  all,  and  keep  us  daily  and  weekly  with  all  our  posses- 
sions in  close  relation  to  Him.     How  many  Churches  may  be 

212 


GEMS  OF  THOUGHT  ON  TITHING 

going  along  seemingly  unembarrassed  or  not  worried  with  defi- 
cits and  possibly  making  a  fair  showing  in  support  of  missionary 
objects  that  have  half  or  more  of  the  membership  not  on  the  con- 
tributing roll !  And  how  many,  many  more,  not  even  so  fortunate, 
who  are  still  leaning  on  the  oyster,  or  cast-off  rummage,  in  order 
to  help  them  throw  off  God's  command  to  bring  His  holy  tithe 
into  His  house,  and  recognize  Him  as  the  Giver  and  Source  of  all 
blessings !  It  is  my  observation  as  an  elder  and  officer  in  the 
Church  for  thirty  years  that  it  is  not  that  men  are  not  willing  to 
tithe.  It  is  simply  they  have  been  led  into  present-day  methods 
by  force  of  circumstances,  and  by  the  drift  of  worldly  and  un- 
consecrated  commercialism.  The  decadence  of  the  tithe  began 
after  the  Reformation  with  the  alienation  of  tithes  in  England 
and  other  countries.  Such  alienation  could  hardly  occur  again 
if  the  tithe  were  fully  recognized  and  re-established  in  the  Church. 

The  Continent,  a  prominent  Presbyterian  paper,  said  in  its 
issue  of  December  8,  1910:  "George  Wharton  Pepper,  of  Phila- 
delphia, is  a  layman  highly  regarded  in  all  circles  for  his  balance 
of  mind,  his  clear  comprehension  of  moral  issues,  and  his  fearless- 
ness in  saying  what  he  believes  after  he  has  fully  formed  his  opin- 
ions. In  an  address  delivered  the  day  before  the  Cincinnati 
Episcopal  Convention  adjourned,  he  said: 

"  'In  this  wave  of  missionary  enterprise  I  seem  to  see  a  danger 
worth  noting.  There  is  danger  that  we  shall  become  so  intent 
on  Christianizing  the  other  fellow  that  we  shall  forget  to  be 
Christians  ourselves.  The  tendency  is  to  substitute  subjective 
effort  for  spiritual  self-development. 

"  'Notwithstanding  the  enormous  value  of  giving  to  the  cause 
I  plead  with  you  that  no  amount  of  giving  of  money,  even 
though  it  be  a  genuine  sacrifice,  can  be  substituted  for  personal 
work.  The  highest  missionary  work  is  reserved  for  the  Church 
in  which  every  member  is  a  missionary.'  " 

And  in  a  still  more  recent  issue,  January  12,  191 1,  The  Conti- 
nent comments  editorially  as  follows : 

"In  1910  the  Methodist  Episcopal  Church,  with  its  3,000,000 
members,  raised  $49,000,000  in  money  and  in  strength  of  per- 

213 


GEMS  OF  THOUGHT  ON  TITHING 

sonnel  made  a  net  increase  of  63,000  souls.  This  latter  gain  is  2 
per  cent,  which  the  American  Churches  have  learned  to  consider 
a  normal  annual  growth.  But  The  Nortlnvestern  Christian  Ad- 
vocate looks  on  such  a  disproportion  of  dollars  and  people  as 
indicative  of  'a  real  crisis  in  Methodism.'  It  seriously  inquires 
whether  money-raising  has  not  become  the  standard  of  success 
by  which  the  prosperity  of  congregations  and  the  efficiency  of 
preachers  are  being  judged ;  whether  soul-saving  is  a  controlling 
object  any  more.  If  this  question  is  a  heart-searching  one  for 
Methodists,  it  should  no  less  cut  into  the  conscience  of  other 
Christians,  for  there  is  no  denomination  in  the  country  to  which 
the  same  ratios  will  not  relatively  apply." 

Mr.  Pepper's  suggestion  that  no  amount  of  giving  could  take 
the  place  of  personal  work  is  not  only  true,  but  he  might  have 
gone  a  step  further  and  said  that  no  amount  of  personal  work  not 
accompanied  with  honesty  toward  God  in  consecration  of  self  and 
possessions  would  effect  very  much  in  soul  saving.  Self-sacri- 
fice, which  includes  the  devotion  of  time,  service,  and  means,  best 
fits  a  man  for  personal  and  missionary  work,  and  it  is  our  observa- 
tion that  tithers  are  usually  among  the  most  enthusiastic  of  per- 
sonal workers  in  the  Churches.  The  reference  above  to  the 
$49,000,000  and  the  comparative  gain  of  63,000  souls  is  indeed  a 
matter  that  the  powers  that  be  have  been  wrestling  with  these 
many  years,  not  only  in  the  Methodist,  but  all  the  denominations. 
Why  is  not  the  average  increase  in  membership  beyond  two  per 
cent,  or  two  new  members  to  every  one  hundred  now  on  the 
Church  roll?  Two-thirds  of  the  population  of  our  country  are 
not  professing  Christians.  Should  not  every  one  hundred  Church 
members  be  able  to  win  more  than  two  souls  for  Christ  ?  Thou- 
sands of  Churches  do  not  have  one  accession  during  the  course  of 
a  year.  This  condition  ought  seriously  to  have  our  prayerful 
and  earnest  thought. 

Spurgeon  has  said  that  "Holiness  is  the  architectural  plan 
upon  which  God  buildeth  up  His  living  temple."  God  by  the 
Prophet  Ezekiel  says,  "His  children  shall  not  sell,  exchange,  or 
alienate  the  first  fruits :  for  the  tithe  is  holy  unto  the  Lord.    Even 

214 


GEMS  OK  THOUGHT  ON  TITHING 

from  the  days  of  your  fathers  ye  are  gone  away  from  Mine  ordi- 
nances, and  have  not  kept  them.  Return  unto  Me,  and  I  will 
return  unto  you,  saith  the  Lord  of  hosts." 

We  believe  that  it  is  not  so  much  a  matter  of  whether  the 
Methodist  or  other  Church  has  raised  a  large  sum  of  money  for 
Christian  objects,  as  it  is  that  the  sum  so  gathered  has  contained 
in  it  the  holy  tithe  of  His  people,  and  that  tithe  coming,  as  it 
should,  from  incomes  that  have  been  honestly  acquired  by  men 
living  in  the  fear  of  the  Lord  and  with  purposes  in  harmony  with 
His  divine  will.  The  recognition  and  adoption  of  some  definite 
rule  regarding  the  tithe  as  a  minimum  is  essential  to  the  building 
up  of  a  full  rounded,  strong,  and  useful  Christian  life.  We  need 
have  no  fear  about  free-will  offerings — they  will  take  care  of 
themselves  when  with  joy  and  willing  heart  we  devote  our  tithe. 

We  are  free  to  say,  however,  that  until  the  Church,  its  holy 
ministry,  and  consecrated  official  heads,  followed  by  a  constitu- 
ency always  willing  to  be  led  into  right  service  will  lend  obedience 
to  this  long-neglected  obligation,  we  may  yet  for  many  centuries 
delay  the  evangelization  of  the  world  and  the  coming  in  of  the 
Kingdom.  God's  favor  and  blessings  are  promised  on  conditions 
strongly  set  forth  in  His  Word.  Tithes  and  offerings  do  not  meet 
all  these  conditions,  but  they  measure  largely  in  them,  and  our 
God,  so  loving  and  kind,  is  waiting,  and  speaks  to  us:  "Thus 
saith  the  Lord,  stand  ye  in  the  ways,  and  see,  and  ask  for  the  old 
paths,  where  is  the  good  zvay,  and  walk  therein,  and  ye  shall  find 
rest  for  your  souls." 

"Even  from  the  days  of  your  fathers  ye  are  gone  away  from 
Mine  ordinances,  and  have  not  kept  them.  Return  unto  Me,  and 
I  will  return  unto  you,  saith  the  Lord  of  hosts.  But  ye  said. 
Wherein  shall  we  return?  Will  a  man  rob  God?  Yet  ye  have 
robbed  Me.  But  ye  say,  Wherein  have  we  robbed  Thee?  In 
tithes  and  offerings.  Ye  are  cursed  with  a  curse:  for  ye  have 
robbed  Me,  even  this  whole  nation.  Bring  ye  all  the  tithes  into 
the  storehouse,  that  there  may  he  meat  in  Mine  house,  and  prove 
Me  now  herewith,  saith  the  Lord  of  hosts,  if  I  will  not  open  you 
the  windows  (not  one  window  but  all  the  windows)  of  heaven, 

215 


GEMS  OF  THOUGHT  ON  TITHING 

and  pour  you  out  a  blessing,  that  there  shall  not  be  room  enough 
to  receive  it.  And  I  will  rebuke  the  devourer  for  your  sakes,  and 
he  shall  not  destroy  the  fruits  of  your  ground ;  neither  shall  your 
vine  cast  her  fruit  before  the  time  in  the  field,  saith  the  Lord  of 
hosts.  And  all  nations  shall  call  you  blessed;  for  ye  shall  be  a 
delightsome  land,  saith  the  Lord  of  hosts."  (Malachi  3  :  7-12). 

A  very  fine  opportunity  will  be  presented  in  the  Men  and  Re- 
ligion Forward  Movement,  under  purposes  Nos.  5  and  6  in  the 
following  outline  to  present  the  subject  of  Christian  stewardship 
and  the  return  to  God's  way  of  financing  the  Church  and  its  great 
enterprises,  Js  not  the  blessing  of  God  being  withheld  from 
Churches  and  individuals  all  over  our  land,  because  they  do  not 
and  have  not  been  willing  to  recognize  the  holy  tithe  as  the  mini- 
mum and  first  obligation,  rendered  in  love  and  gratitude  to  Him  ? 
tWe  believe  it  is. 

"The  purposes  of  the  Men's  Forward  Movement  are  set  forth 
succinctly  in  this  statement :  ( i )  To  stimulate  specialized  work 
for  men  and  boys  in  every  Church  on  the  continent;  (2)  to  win 
thousands  of  unconverted  men  and  boys  to  Christ  and  the  Church ; 
(3)  to  double  the  enrollment  in  Bible  study  classes;  (4)  to  re- 
veal programs  of  Christian  service  that  will  command  the  lives  of 
the  most  efficient  men  of  the  two  nations;  (5)  to  continue  the 
emphasis  upon  the  great  missionary  appeal  at  home  and  in  the 
non-Christian  world;  (6)  to  exalt  the  spiritual  power  of  the  pub- 
lic worship  of  God." 

Fayette  L.  Thompson,  of  New  York,  general  secretary  of  the 
Methodist  Brotherhood,  speaking  of  the  Men  and  Religious  For- 
ward Movement  and  its  purposes,  has  this  to  say: 

"In  this  new  evangelism  there  will  be  a  great  message  touching  the 
ministry  of  money — not  only  to  the  man  who  has  a  great  deal  of  it,  but 
also  to  the  man  who  has  little  of  it — a  message  to  all  men  that  money 
IS  a  trust.  Life  offers  man  opportunity  not  merely  of  getting  things  for 
himself ;  he  is  by  no  means  to  look  upon  his  talents,  his  culture,  his  superior 
intelligence  as  giving  him  peculiar  advantages  to  get  things  and  to  build 
soft  nests  for  his  own  comforts — O  God,  forgive  us,  that  vision  of  life 
is  the  vision  of  the  jungles!  The  new  vision  of  the  ministry  of  money 
means  that  every  man  of  us  shall  understand  that  the  things  he  has  are 

216 


GEMS  OF  THOUGHT  ON  TITHING 

not  his  own,  that  he  belongs  not  to  himself,  but  that  every  talent  of  brain, 
of  property,  every  opportunity  of  service  is  to  be  invested  for  others; 
that  the  sum  total  of  a  man's  personality  is  to  count  in  a  ministry  of 
reconciliation  by  which  the  very  life  and  spirit  of  Jesus  Christ  is  made 
real  in  the  life  and  conduct  of  every  disciple.  In  place  of  giving  a  few 
dollars,  more  and  more  the  manhood  of  this  generation  is  to  catch  a 
glimpse  of  a  ministry  of  money  that  shall  make  it  the  gladdest  og^^tunity 
that  can  come  to  any  man  of  us,  not  to  hoard,  not  to  get,  imr  to  give; 
to  pour  out  literally  in  great  rich  showers  that  by  the  blessing  of  God 
shall  touch  the  Church  of  Jesus  Christ  at  every  angle  and  shall  make 
possible  accomplishments  that  shall  fill  heaven  with  joyf  and  our  hearts 
with  songs.  The  new  evangelism  will  have  an  evangelistic  appeal  keyed 
to  the  ministry  of  money. 

The  plan,  thus  briefly  outlined,  is  so  grand  and  comprehensive 
that  it  awakens  the  enthusiasm  of  every  one  who  is  connected  with 
it,  and  also  of  all  who  have  given  it  any  attention. 

"The  Presbyterian  Assembly,"  says  The  Continent,  "under  the 
skillful  guidance  of  Dr.  J.  D.  Moffat,  of  the  Executive  Commis- 
sion, was  led  into  action  of  a  radical  and  even  revolutionary  char- 
acter touching  the  collection  of  funds  for  the  benevolent  boards. 
Dr.  Moffat  explained  that  the  appointment  of  field  agents  to  boom 
giving  among  the  Churches  had  recently  become  so  popular 
among  all  the  boards  that  the  Church  was  liable  to  be  overrun 
with  a  superfluity  of  board  representatives  traveling  through  the 
denominational  territory.  To  prevent  rivalry  among  such  agents 
and  to  reduce  the  cost  of  field  work  the  Executive  Commission 
proposed  a  radically  new  plan  which  had  been  drafted  in  con- 
sultation with  secretaries  from  all  of  the  boards,  and  which  had 
received  their  hearty  assent.  This  plan  provided  for  a  perma- 
nent joint  conference  to  be  composed  of  one  representative  from 
each  board  and  all  the  members  of  the  Budget  Committee  of  the 
Executive  Commission.  To  that  conference  was  committed  the 
right  to  appoint  field  workers  who  shall  go  out  among  the 
Churches  in  the  common  interest  of  all  the  boards  alike,  and 
stimulate  giving  to  all  of  them  by  systematic  weekly  pledges  for 
benevolence.  The  boards,  on  their  part,  are  to  discontinue  sep- 
arate efforts  to  stimulate  giving,  except  by  publication  of  litera- 
ture and  the  public  addresses  of  secretaries." 

Thus  we  see  how  Dr.  Moffat  and  the  Commission  of  the 

ai7 


GEMS  OF  THOUGHT  ON  TITHING 

Presbyterian  Church  are  scrupulously  guarding  against  the  un- 
necessary waste  of  money  and  are  endeavoring  to  economize  in 
preventing  the  over-lapping  of  field  agents  when  they  visit  the 
Churches  to  present  the  claims  of  the  Boards.  It  is  said  that  the 
cost  of  administering  the  funds  contributed  to  these  objects  is 
not  far  from  five  per  cent,  which  statement  should  certainly  en- 
courage and  enthuse  the  Churches  in  their  gifts  to  these  causes. 
Nearly  the  full  amount  of  money  contributed  goes  thus  directly 
toward  the  objects  for  which  given. 

And  when  the  representatives  appear  or  make  their  appeals 
for  offerings  to  the  Boards,  may  we  not  well  consider  the  fol- 
lowing earnest  words  of  Rev.  Dr.  John  Y.  Ewart  (and  his  words 
will  apply  alike  to  all  Churches  and  denominations),  when  he 
writes  in  the  Herald  and  Presbyter: 

"Now,  when  you  consider  the  needs  of  this  scholarly,  cul- 
tured period  in  which  you  live,  when  out  of  the  Bible  you  get 
some  conception  of  what  a  sanctuary  and  service  ought  to  be, 
when  you  hear  the  voices  of  a  sin-cursed  world  (one  billion  souls 
still  unsaved)  longing  for  its  redemption,  you  may  see  something 
of  the  claims  which  these  modern  days  make  upon  the  Church 
of  Jesus  Christ.  But  to  meet  these  claims  requires  money,  and 
that  brings  us  to  the  question  of  Church  finance. 

"Many  schemes  are  proposed,  many  methods  are  in  operation, 
but  no  scheme  will  stand  like  the  Biblical  plan.  Let  every  one 
give,  from  the  pastor  in  the  pulpit  to  the  poorest  in  the  pew,  and 
then  all  will  enter  into  one  of  the  richest  joys  of  the  Christian 
life.  Let  us  give  systematically.  Our  generosity  is  too  much  by 
impulse.  We  have  spasms  of  benevolence.  Let  us,  at  the  begin- 
ning of  the  year,  OPEN  AN  ACCOUNT  WITH  GOD.  Let 
each  one  give  according  as  the  Lord  hath  prospered  him.  We  re- 
ceive in  millions  and  we  give  in  mites,  and  so  we  rob  God  and  im- 
poverish ourselves  by  withholding  the  TITHES  that  we  ought  to 
lay  upon  His  altar.  Let  us  give  for  the  love  of  Christ,  then  will  we 
give  cheerfully.  Thus  giving  will  be  an  act  of  worship,  and  in 
that  way  will  we  honor  the  Father,  exalt  the  Son,  and  give  to 
the  Holy  Spirit  the  fullest  opportunity  to  do  through  the  Church 
a  blessed  work  for  the  advancement  of  the  Redeemer's  kingdom.'' 

2l8 


GEMS  OF  THOUGHT  ON  TITHING 

Dr.  Ballard  well  says,  "What  is  needed  for  the  forwarding 
of  the  kingdom  of  God  in  the  earth  is  the  widows'  'mite'  plus 
the  'might'  of  the  millionaire."  In  the  earnest  words  of  John 
R.  Mott  in  "Decisive  Hour:"  "It  is  the  time  of  all  times  for 
Christians  of  every  name  to  unite  and  with  quickened  loyalty 
and  with  reliance  upon  the  living  God,  to  undertake  to  make 
Christ  known  to  all  men,  and  to  bring  His  power  to  bear  upon 
all  nations.  It  is  high  time  to  face  this  duty  and  with  serious 
purpose  to  discharge  it.  Let  leaders  and  members  of  the  Church 
reflect  on  the  awful  seriousness  of  the  fact  that  times  and  op- 
portunities pass.  The  Church  must  use  them  or  lose  them.  The 
sense  of  immediacy  and  the  spirit  of  reality  are  the  need  of  the 
hour." 

There  are  many  signs  these  busy  days  that  the  tithe  will  be 
again  restored  to  its  rightful  place  in  the  worship  of  God's  peo- 
ple, and  if  His  promises  mean  anything  the  next  twenty-five  years 
will  see  many  new  victories  for  God  and  righteousness  in  the 
world,  and  a  joyous  people  bringing  not  simply  their  tithes  and 
oflferings,  but  themselves,  their  families,  and  their  neighbors  to 
Christ.  In  the  words  of  the  late  Bishop  McCabe,  "O  for  men  in 
each  Conference  who  will  cease  talking  and  just  do  it !"  God 
help  His  people  prayerfully,  obediently,  and  confidingly  to  ac- 
cept His  challenge,  claim  the  promises,  and  see  what  happens. 

The  following  forceful  and  inspiring  expression  from  one  of 
the  younger  Bishops  of  the  Methodist  Church,  written  upon  our 
request  and  gratefully  received  by  the  author  as  this  book  goes 
to  press,  is  now  used  as  a  fitting  close  to  the  many  "Gems  of 
thought"  herein  contained: 

"I  am  a  firm  believer  in  tithing  as  the  best  beginning  for  a 
SYSTEM  of  giving  to  the  cause  of  God.  The  one-tenth  figure 
must  have  a  peculiar  appropriateness  to  the  average  life,  as  the 
history  of  the  tithe  would  show.  When  cleared  of  certain  me- 
chanical features  which  relate  it  too  closely  to  legalism,  tithing 
does  great  work  in  two  directions: 

I.  Its  ACTION  is  remarkable.  It  would  finance  the  Kingdom 
plenteously.    If  its  practice  were  general,  we  would  be  embar- 

ai9 


GEMS  OF  THOUGHT  ON  TITHING 

rassed  with  a  surplus  of  funds  until  such  time  as  we  extended 
our  religious  work  to  fit  our  larger  treasuries.  We  would  banish 
"rummage  sales"  and  "nickel  socials"  and  other  humiliating  meth- 
ods of  securing  funds  for  the  Good  Father's  work;  and  we  would 
accordingly  dignify  the  Church. 

2.  The  REACTION  would  be  even  more  remarkable.  It  is  the 
universal  experience  that  the  person  who  begins  to  tithe  grows 
in  vision  and  grace.  Bven  as  God  used  the  tithe  to  educate  the 
race  on  toward  Christ,  so  He  will  now  use  the  tithe  to  educate 
individuals  on  toward  Christian  generosity.  The  adoption  of  the 
one-tenth  figure  of  income  by  the  majority  of  our  Church  mem- 
bers, as  the  start,  and  not  the  goal,  of  systematic  Christian  giv- 
ing, would  again  open  the  windows  of  heaven,  and  the  old  prom- 
ise of  blessing  would  be  modernly  fulfilled.  As  the  tendency 
of  a  properly  used  Sabbath  is  to  consecrate  all  time,  so  the  tend- 
ency of  conscientious  tithing  is  to  consecrate  all  property  to  God." 

Bishop  Edwin  H.  Hughes. 


OPEN  GATES. 
By  Charles  Lemuel  Thompson,  D.  D.,  LL.  D. 

Lift  up,  lift  up  your  heads  ye  gates, 

Ye  everlasting  doors 
Of  a  nation  great  and  strong  and  free 

Down  all  her  peopled  shores. 

Lift  up  your  heads.     Behold  them  come 

O'er  many  a  troubled  sea. 
One  vision  holds  their  eager  eyes — 

Our  light  of  liberty. 

Our  stars  their  only  star  of  hope. 

Our  bars  their  beacon  flame. 
Their  hands,  down-borne  by  heavy  hearts, 

Are  outstretched  in  His  name. 

Lowly  in  garb  and  mien  and  walk; 

Faces  deep-scarred  with  sin. 
Beware — proud  land! — for  thus  thy   King 

Of  glory  cometh  in. 

— Assembly  Herald,  January,  191 1. 
22Q 


ALPHABETICAL  INDEX 

giving  names  (and  pages  where  quotations  appear)  of  more  than  three 
hundred  ministers,  laymen,  writers,  and  authors,  also  comment  by  the 
religious  and  secular  press,  whose  "gems  of  thought"  herein  gathered 
have  made  these  pages  valuable  and  possible,  to  all  of  whom  the  compiler 
of  this  book  expresses  his  most  grateful  acknowledgment. 


Aitcheson,  John  Y.,  D.  D., 

46,  80,  114 

Alden,  Mrs.  G.  R 55 

Alexander,  Rev.  Maitland,  D.  D.,    74 

Ayres,  Rev.  W.  A 89,  191 

Augustine    49,  90 

Allison,  W.  D 108 

Arthur,   Wm 129 

Association  Christian  Stewards,  162 

Assembly  Herald 220 

Austin,  John  B no 

A  joy  forever,  Ruskin  67 

B. 

Bryan,  Hon.  W.  J 24 

Bible,  The  26  to  40,    64 

Ballard,  Frank  O.,  D.  D., 

45,  57,  78,   120,   153,   171,  196 

Bailey,  G.  S.,  D.  D.,   45 

Bingham     48 

Baer,  J.  Willis  58,  121 

Bashford,  Bishop  J.  W., 

59,  91,  ^73,  204 
Bradley,  Daniel  F.,  D.  D.,  ....     59 

Burr,  E.  F.,  D.  D 70 

Bosworth,  Rev.  B.  B.,  69 

Burdett,  Church  of  Robert   ...     76 

Barrister,  A  London   Si 

Beecher,  Henry  Ward  83 

Barr,  W.  W.,  D.  D loi 

Barnes,  Af r 139 

Bacon,  C.  E.,  D.  D 139 

Brown,  Bess  M 143 

Brown,  Rev.  W.  A 146 

Bronston,  Rev.  O.  P 148 

Bushnell,    Horace    179 

Brougher,  J.  Whitcomb,  D.  D., 

76,  193,  19s 

Blackburn,  Rev.  Alexander 193 

Baker,  I.  W 175 


C. 

Crown  Cyclopedia  42 

Christian  Advocate 198 

Cook,  Dr.  Charles  A., 

44,  87,  108,  187,  202 

Calvin    47 

Christian  Steward,  50,  97,   106, 
125,  13s,  152,  159,  173,  17s, 

19s,  204,  206 

Carrnan,  A.,  D.  D 58,  209 

Calkins,  Harvey  Reeves 94,  156 

Chadwick,    Rev.    D 98 

Cudahy,  Michael    198 

Chambers    Cyclopedia    48 

Chrysostom    49 

Colgate,  Wm 100 

Central  Ave.  M.  E.  Church,  In- 
dianapolis   144 

Cobb,    Nathaniel    159 

Converse,  John  H 97 

Carey,   William    no 

Churchman's  Tithe  Club   112 

Consequences  of  Tithe  robbery,  43 

Capen,  Samuel  P 112 

Churchman,  The  114 

Cooper,  W.  W 122 

Crafts,  Wilbur  F.,  Ph.  D., 

141,  153,  196 
Casselberry,   Rev.  W.  W.,   142,  210 

Cleland,  Judge   145 

Church  News   174 

Christian  Standard  176 

Carlyle    171 

Choate,  Joseph  H 197 

Clark,  Rev.  Francis  E.,  D.  D...   187 

Chicago  Tribune   170 

Calamities  befallen  the  sacrile- 
gious         43 

Carnegie,  Andrew  201 

Gates,  F.  R 208 

Chapman,  J.  Wilbur,  D.  D.,  133,  187 


221 


INDEX 


Continent,  The,  117, 170, 198, 200, 212 

213,  217 
Carpenter,  Rev.  J.  W. 188 

D. 

Duncan,  John  Wesley,  D.  D., 
II,  50,  52,  61,  66,  78,  80,  104, 

146,  170 

Duke,  Rev.  Richard 58,    89 

Daniels,  W.  S.,  B.  A.,  D.  D.,..     67 
Drummond,  Prof.  Henry  ...17,     89 

Davidson,  R.  L 113,  117,  166 

Dixon,  H.   S 126 

Dunkin,  Rev.  Daniel  G.  ...134,  192 

Diddel,  Andrew  J 178 

Dean,  John  Marvin 192 

Dickson,  Thomas  S.,  M.  A 206 

E. 

Edwards,  Rev.  Loren  M.  ...57,     75 

Ewart,  John  Y.,  D.  D 67,  117 

Eddy,  George  Sherwood 119 

Ellsworth  M.  E.  Conf.,  Kan 209 

Epworth  League   158 

Eby,  E._H. 172 

Evangelical   Alliance    191 

English  Minister   24 

F. 

Faunce,  D.  W.,  D.  D 99 

Foreman,  Charles  P.,  D.  D.  ...   196 
Flors  Clavigera — Ruskin  . .  139,  147 

G. 

Gififord,  0.  P.,  D.  D., 

51,  70,  88,  172,  177 

Gandier,  Dr.  Alfred  52 

Gelston,  Rev.  Willis  L.,  61,  104,  150 

Golden  Censer    62 

Gordon,  A.  J.,  D.  D 84,  100 

Gambrell,  J.  B loi 

Gladstone,  Wm.  E., 

62,  105,  124,  136,  160,  193 

Guirey,  Rev.  George   138 

Glossbrenner,  H.  M 145 

God's  Financial   Plan,  by  Rev.  • 

S.  B.  Shaw   188 

Gafner,  H 205 

Gen'l  Conf.  M.  E.  Church,  137,  208 
Gould,    Helen    201 

H. 

Holliday,  John  H 23 

Hall,  Rev.  Dr.  John, 

45,  55,  68,  116,  148,  171 


Hobson,  Judge  J.  P., 

49,  60,  96,  107,  120,  167 

Hartman,  L.  B 55 

Halford,  Col.  E.  W 55 

Havergal,  Frances  Ridley, 

65,  81,  168 
Hinde,  Rev.  H.  W.,  Vicar  St. 

John's   ...68,  132,  142,  188,  194 

Harshman,  Rev.  C.  W.,  68,  178,  179 
Hough,  Dr.  S.  S.,  74, 91,  120, 160, 179 
Herald   and    Presbyter,   67,    79, 

III,  140,  168,  189,  203,  206,  218 

Hyde,  A.  A 87 

Husser,  Rev.  James 88,  125,  137 

Horace    91 

Herron,  William  Christie 197 

Harbison,  Samuel  P 92 

Hurlin,   Rev.  Wm 118 

Hackett,  E.  A.  K  133 

Hamilton  A..  E.  Conference. . .  157 

Hewitt,  C.  E.,  D.  D 170 

Home  Base,  Vol.  7  183 

Hall's,  Dr.,  Lectures  on  "Reli- 
gious Use  of  Property"  ....  171 

Hovey,  Alvah,  D.  D 210 

Hughes,  Bishop  Edwin  H 217 

I. 

Irenseus  49 

Interior,  The   90,  209 

Indianapolis  News 95 

Irvington  M.  E.  Church  159 

Indianapolis  Star  164 

Independent    176 

Indiana  Synod  190,  207 

J. 

Jerome    49 

Jesus    64 

John's  Gospel   64 

Judson,  Edward,  D.  D 99 

Jenkins,    H.    D.,    D.  D 109 

Jenkins,  Dr 175 

Johnson,  Dr.  Herrick 163 

Johnson,  H.  R 173 

James,  Rev.  John  Angel  205 

Judd,  O.  B.,  LL.  D 206 

Judson,  Prest.  Harry  Pratt....  203 

K. 

Kane,  Thomas,   17,   62,   81,  84, 

103,  113,  123,  140,  15s 

King,  Rev.  J.  G 82,  133 

Kahlcr,  Rev.  F.  A 87 

Kilpatrick,  J.  H.,  D.  D 207 


222 


INDEX 


Knox,  John  47 

Kettler,  Dr.  I.  C 92 

Kennedy,  John  S 204 

L. 

Lansdell,  Henry,  D.  D.,  13,  43, 

46,  47,  62,  70,  102,  189,  193 
Locke,   Chas.  E.,  D.  D., 

II,  58,  141,  142 
Laird,  Rev.  W.  R.,  Ph.  D., 

60,  91,  121 

Lilly,  Rev.  D.  Clay 63 

Luther,  Martin  205 

I  .aymen's   Motto    93 

Lord's  Portion,  The 136 

Landrith,  Dr.  Tra   167 

Livingstone,  David  in 

Laymen's   Missionary   Pledge. .  161 

M. 

McDowell,  C.  H 56 

Miller,  E.  L 58,  81,  122,  154 

Metzler,  G.  F.,  Ph.  D 61 

McCabe,  Bishop  C.  C,  66,_  167,  180 
Missionary  Review  of  Reviews,    67 

Mullins,  E.  Y.,  D.  D 69,     79 

Macdonald,  George   90,  127 

Marling,  Alfred  E 102,  128,  170 

Michel,  F.  J 107 

Methodist   Church,    Shelbyville, 

Ind 108 

Memorial  Presbyterian  Church,  108 

Missionary  Visitor   no 

Moxom,  Phillip  S.,  D.  D 118 

Meigs,  Charles  D 128,  169 

Murray,  Andrew   133 

Magruder,  Rev.  J.  W 135 

Methodist  Book  of  Discipline. .    137 

Men  and  Religion   142,  216 

Marshall,  Gov.  Thos.  R 165 

Mentzer,  Rev.  W.  H 169 

Morgan,  G.  Campbell,  D.  D 177 

McDowell,  Bishop   136,  181 

Miller,  Mrs.  E.  L 91 

McCormick,  Cyrus  L 199 

Mary  Christopher,  Victory  of . .     94 

Meyer,  Rev.  F.  B 98,  119 

Moody,   D wight  L 105,  148,  153 

Missionary  Commission  Report,  183 

Mueller,    George 100 

Mott,  John  R 219 

N. 

Nash,  Rev.  W.  C 51,     90 

Nelson,  Bishop  84 


News  Items..  105,  106,  173,  175,  197 

Nayland,  M.  A 197 

Nortliwestern   Christian  Advo- 
cate      213 

O. 

Our  Christan  Stewardship 66 

Origen    49 


Pepper,  George  Wharton  212 

Pansy    55 

Peabody,  Geo 105 

Pepper,  John  R 78 

Presbyterian   Assembly,    South,  210 

Phila.    Presbyterian   Hospital.,  in 

Pacific  Presbyterian   203 

Parker,  Rev.  Dr.  A.  P 94 

Presbyterian  Board  of  Foreign 

Missions    118,  156 

Pierson,  A.  T.,  D.  D 154 

Parker,  Dr.  Joseph  174 

Pepper,  E.  I.  D 176 

Pratt,  Dr.  James  R 177 

Pacific  Baptist  ...167,  190,  192,  211 

Pearsons,  Dr.  D.  K 198 

Pope,  Rev.  C.  J 195 

Presbyterian  Assembly 217 

R. 

Roberts,  Wm.  G 15,    85 

Ruskin,  John  53,  65,  139,  147 

Russell,  Dr 54 

Rogers,  James  E.,  D.  D 60 

Robinson,  Bishop  y^ 

Riddell,  Rev.  J.  W 99,  139 

Runyon,  E.  M 12,  105,  195 

Rigby,  Mr.  N.  L 117,  128,  139 

Randall,  E.  M.,  D.  D 136 

Robinson,  George  L 142 

Ram's   Horn    191 

Rockefeller,  John  D 203 

Rosenwald,  Julius   197 

S. 

Spelman,  Mr. 43 

Seven  Lamps  Architecture  ....     53 

St.  Louis  Globe-Democrat   42 

Solomon   44 

Selden   48 

Stahl,  Sylvanus,  D.  D 50 

Shaw,   Rev.   S.   B., 

so,  102,  120,  169,  188,  195,  205 
Seneca  51 


223 


INDEX 


Sunday  School  Times, 

54,  97,  121,  I53>  173 

Stanfield,  J.  M 58,  78,  126,  178 

Strickland,  Rev.  A.  B.  ...68,  98,  191 

Stewart,  E.  B.,  D.  D 80,  155 

Spurgeon   86,   102,214 

Stansfield,  Joshua,  D.  D 199 

Sunderland,  Jas.,  D.  D 205 

Shauffler,  A.  F,  D.  D 104 

Shenstone,  Joseph  F 104 

Smith,  Boston  108 

Shelbyville  M.  E.  Church 108 

Sigler,  Rev.  F.  P 109,  147,  208 

Smith,  C.  C Ill 

Shupe,  H.  F 129,  169 

Spreng,  Bishop  S.  P 130 

Stone,  J.  Timothy,  D.  D 140 

Salvation  Army  155 

Stubbs,  Gov.  of  Kansas 165 

Strong,  Josiah    174 

Storms,  A.  B.,  D.  D 204 

Speer,    Robert   E.,    Dr 183 

San  Diego  M.  E.  Conf 109 

Synod  of  New  Jersey 142,  209 

Smith,  Asa  D.,  D.  D 190 

Sage  Foundation  199 

Sullivan,  Chas.  A 209 

T. 

Taft,    President    22 

Thoburn,  Bishop   42 

Torrey,  Rev.  Dr 50,  133 

The  Tithe  in  Scripture 70 

Temple  Herald  76 

Table  of  Proportionate  Giving,  115 

Tithe  Terumoth    117,  139 

Trumbull,  H.  Clay,  D.  D., 

121,  127,  153 
Twentieth  Century  Tithe  Asso- 
ciation     82,  157 

Third  U.  P.  Church,  Chicago..  155 

Tenth  Legion,  Y.  P.  S.  C.  E...  159 

Taylor,  Rev.  Dr.  Fred'k  E 182 

Thompson,  Fayette  L 216 


Thompson,  Dr.  Charles  Lemuel,  ai8 

Time  and  Tide — Ruskin 65 

Tithing  a  Religious  Duty 35 

U. 

Urner,  Rev.  E.  E 124,  137,  173 

U.  S.  Steel  Corporation 198 

V. 

Van  Trees,  F.  M.,  D.  D.  ..,59,  90 
Victory  of  Mary  Christopher  . .  94 
Van  Arsdel,  Wm.  C 168 

W. 

White,  J.  Campbell  . .  12,  23,  54,  76 
Whitcomb,  Harry,  25,  56,  69,  82,     86 

Wilson,  Gov.  Woodrow 40 

Waggoner,  E.  J 61,    95 

Wharton,  G.  L., 

62,  87,  108,  no,  125,  145,  162,  190 

Whiteman,  Rev.  John  H 69 

Woman's  Missionary  Item 108 

Wesley,  John  no,  117 

Winchester,  C.  W.,  D.  D n7 

Waffle,  Rev.  E.  A 123,  125 

Wesley  Chapel  138 

Whallon,  E.  P.,  D.  D 162 

Woodcock,  Bishop  Chas.  E 163 

Woodsworth,   Dr.    R.   W., 

177,  209,  211 
World's    Missionary    Congress 

Report   183  to  186 

Wyckoff,  J.  F. 194 

Western  Christian  Advocate. . .  167 
Wall  Street  Journal  196 

Y. 

Yoder,  Prof.  C.  F.  . .  .38,  39,  40,     72 

Yatman,  Rev.  C.  H 103 

Y.  P.  S.  C.  E 159 

Z. 

Zwemer,  Rev.  S.  M 149 


224 


Princeton  Theoloaical  Seminary  Libraries 


1012  01234  4893 


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